tag:blogger.com,1999:blog-992474930271409562023-11-15T09:56:23.667-08:00How to write a good essay planEssay Topics About Judaism And Justiceclaudefox19http://www.blogger.com/profile/10160636709777579921noreply@blogger.comBlogger36125tag:blogger.com,1999:blog-99247493027140956.post-89386633984728940252020-08-24T17:14:00.001-07:002020-08-24T17:14:04.159-07:00Different Cultures and Emotions free essay sampleThe point was to test the all inclusiveness of the sexual orientation explicit example found in concentrates with Western respondents, to be specific that men report all the more impressive feelings (e. g. , outrage), while ladies report increasingly weak feelings (e. g. , bitterness, dread). The creators expected the quality of these sex contrasts to rely upon womenââ¬â¢s status and jobs in their particular nations, as operationalized by the Gender Empowerment Measure (GEM; United Nations Development Program Human Development Report 2002). Generally, the sexual orientation explicit example of ladies answering to understanding and express progressively feeble feelings and men all the more remarkable feelings was reproduced, and just a few associations with the GEM were found. Do people live extraordinary passionate lives, and do they experience and express their feelings in various manners, or with various recurrence or power? Until this point in time, numerous investigations on sex contrasts in feeling have been led to address this inquiry, and a few audits of this examination have been embraced (e. We will compose a custom exposition test on Various Cultures and Emotions or then again any comparative point explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page g. , Brody Hall, 1993; Fischer, 1993, 2000; Manstead, 1992; Shields, 1991, 2000). claudefox19http://www.blogger.com/profile/10160636709777579921noreply@blogger.com0tag:blogger.com,1999:blog-99247493027140956.post-3589106076439379282020-08-22T01:48:00.001-07:002020-08-22T01:48:06.612-07:00Article ReviewQuestion: Talk about the Herapeutic Options for Reducing BP in Elderly Patients with ISH. Answer: Presentation Older individuals with hypertension have high pace of sodium affectability and disengaged systolic hypertension (ISH). Individuals over the age of 50 years have more danger of ascend in systolic weight and diminishing in diastolic weight coming about in ISH. In ISH, systolic weight is more prominent than140 mm Hg and diastolic weight is under 90 mm Hg (1). The ascent in systolic circulatory strain makes danger of cardiovascular infection just as renal ailment. ISH is additionally found in states of high heart yield, for example, hyperthyroidism, aortic inadequacy, frailty and arteriovenous fistula. The condition is generally pervasive in old because of decline flexibility of the supply routes, corruption of blood vessel elastin and gathering of blood vessel calcium (2). Expanded blood vessel firmness seen because of systolic hypertension is a significant wellbeing monetary weight for maturing society as it lifts grimness and mortality related with cardiovascular illness. There are nu merous treatment alternatives for ISH in older which may include pharmacological and non-pharmacological treatment choices. The reason for this report is to investigate look into articles identified with helpful intercessions for treatment of ISH in older and decide the points of interest and weaknesses of each approach for recuperation of old patients. Technique and results The audit of ongoing writing identified with helpful treatment alternatives for ISH recommend three potential mediations for decreasing pulse in more seasoned patients. These incorporate cholecalciferol treatment, arteriovenous anastomosis and other pharmacological intercession. One of the exploration article utilized fake treatment controlled randomized preliminary strategy to research whether cholecalciferol supplementation is helpful for diminishing BP in more seasoned patients with ISH. The Vitamin D in ISH (VitDISH) was directed to recognize impactof high portion cholecalciferol on pulse and vascular elements of more established patients. Members with ISH more established than 70 years were allotted the mediation or fake treatment in 1: 1 proportion. The essential result measure with the preliminary drug was watched the following day. The optional result measure included 24-circulatory strain, marker of cardiovascular hazard and endothelial capacity. The exploration finding demo nstrated that treatment gathering and fake treatment bunches had no distinction in systolic circulatory strain. In treatment gathering, the systolic circulatory strain diminished by 2.7 mm Hg contrasted with 14.9 mm Hg in fake treatment gathering. The examination finding is reliable with different discoveries, which demonstrated that Vitamin D supplementation prompts little decrease in BP level, and this investigation uncovered absence of viability of Vitamin D in diminishing pulse (3). Another alternative to interventional treatment for decreasing circulatory strain in old patients with ISH remembers renal denervation and improvement of arteriovenous anastomosis for influenced persistent utilizing ROX coupler (4). This type of imaginative way to deal with hypertension was chosen because of ascend in predominance pace of treatment-safe hypertension notwithstanding nearness of safe hypertensive medication classes (5). The reason for the examination article was to break down the effect of ROX coupler implantation in patients with ISH contrasted with understanding with joined hypertension (CH) as circulatory strain reaction after renal denervation is high in patients with CH. A randomized controlled ROX hypertension study was directed with treatment safe hypertension members. The estimation of standard office systolic BP and wandering systolic BP in members uncovered no distinction in values between patients with CH and ISH. Formation of ROX coupler prompted decrease i n the two qualities (4). Henceforth, as opposed to other research, the reaction to ROX coupler is same in patients with CH and ISH. Survey of different articles identified with helpful choices in treating ISH in old uncovered the job of antihypertensive medication in ventured portions to wipe out hazard and horribleness related with the infection. As ISH is potential hazard factor for cardiovascular malady because of hardening of supply route, the job of medication treatment has been basic in treating the condition. In any case, as the job of 4 significant class of antihypertensive treatment (perindopril, bendrofluazide, atenolol and lercanidipine) isn't clear, randomized controlled examination was finished with untreated systolic hypertension patient to dissect the impact of these medications on decreasing pulse and blood vessel solidness. Following fourteen days of fake treatment and dynamic treatment with the medications, it was discovered that focal PP diminished distinctly by perindopril, bendrofluazide, lercanidipine and not atenolol. Henceforth, comparable decrease in fringe systolic and PP was seen with t he four medications, yet focal weight and expansion record shifted. In this way, decision of treatment ought to be subject to these varieties. Advantaged and inconveniences The survey of the articles identified with remedial choices for decreasing BP in old patients with ISH uncovers a few quality and shortcoming of the investigation. On the off chance that for intercession identified with cholecalciferol for treating ISH, unobtrusive decrease in systolic BP was plainly defended by the analyst (3). The outcome is reliable with another methodical audit and meta-investigation of the impact of Vitamin D supplementation on circulatory strain, which uncovered that Vitamin D supplementation is insufficient operator for bringing down BP and almost no reaction to treatment was discovered (7). While assessing the adequacy of Vitamin D usage, no antagonistic occasion or difficulty was found in members. Be that as it may, high portion was related with increment in fall. A portion of the quality of this article is that members with wide range if comorbidity and drug utilized was picked which in corresponding with issues found in genuine world in these patients. The intercession likewise assisted with keeping up the 250 HD level (3). Consequently, Vitamin D supplementation may lessen the danger of cardiovascular disappointment in more established individuals however it can't forestall stroke in patients (8). The examination of the exploration article additionally uncovered certain shortcoming of the investigation. Right off the bat, this examination needed generalizability as patients with just white ethnicity was chosen for the investigation and not other gathering of patient. Moreover, visit portions of Vitamin D are principal to keep up serum 250 HD level and high portion may have influenced the outcome (9). Other than this, taking little example size constrains the clinical pertinence of the investigation for singular patients. The benefit of the arteriovenous anastomosis as an intercession for bringing down circulatory strain is acknowledged because of their potential in tending to issues of repeat of manifestations regardless of pharmacological treatment and adherence with drugs. The ROX arteriovenous coupler helps in proceeded with decrease of BP by including a low opposition venous portion to the focal blood vessel tree. Utilization of this coupler has been found with critical BP decrease in understanding with uncontrolled hypertension (9). While examining the exploration article identified with the impact of ROX coupler in lessening BP in ISH older patients, the unwavering quality of the examination is upgraded by appropriate correlation of BP decrease in patients with out without solidified supply routes subsequent to making a ROX coupler. In this manner, arteriovenous anastomosis can be new restorative choices for quiet with ISH. The impediments in the examination article are the utilization of littl e example size for investigation and absence of thought of direct parameters of blood vessel solidness (4). Hypertensive specialist has been considered as a significant remedial alternative for patients with ISH. Nonetheless, because of the amendment in the hypertension treatment rules, it is important to investigate the impact of various classed of antihypertensive medications on high-hazard populace (11). With the adjustment in treatment rule, the article identified with correlation of the impacts of antihypertensive specialist on ISH patients is viewed as significant. The outcomes finding bolstered the way that there may be various results for each class of medication and consequently patients with expanded aortic calcification may require destiffening treatments to advance their recuperation (5). The impediments found in the examination articles is that solid information can't be created as changes in beat wave speed can be found in patients simply after they take the antihypertensive medication for a long time. Consequently, time requirements in research and absence of jumbling factor s further lessen the legitimacy of the article (12). Conversation The basic examination of the three articles clarifying conceivable intercession for ISH patients shows the preferences and disservices of every mediation in advancing recuperation of patients. This segment clarifies the future game-plan to fortify the finding by methods for recognizing focuses to additionally reinforce the medicines alternatives later on (13). In the event of the main article clarifying the impact of specific mediations on treatment process, there is no requirement for additional investigation or randomized controlled preliminaries in ISH patients bunch as this examination plainly legitimizes the explanation behind moderate results saw from Vitamin D supplementation. This result is additionally bolstered from comparative result in other research articles (3). Be that as it may, non-circulatory strain impacts can improve the adequacy of Vitamin D supplementation and future research should be possible on this territory to advance cardiovascular wellbeing in older (14). The commitment of this examination is that it disheartens high portion of discontinuous cholecalciferol in treating more seasoned patients with ISH (3). The viability of the arteriovenous anastomosis is comprehended from the second article as it lessens office and blood vessel pulse in comparative manners in both CH and ISH (3). It additionally biophysical advantage as making of the anastomosis reestablishes blood vessel consistence which will in general move with maturing and ISH. Be that as it may, there are challenge claudefox19http://www.blogger.com/profile/10160636709777579921noreply@blogger.com0tag:blogger.com,1999:blog-99247493027140956.post-5454244879917871762020-07-22T19:03:00.001-07:002020-07-22T19:03:03.005-07:00Topics For a GMAT EssayTopics For a GMAT EssayIf you're a student who's just getting ready to sit for the GMAT, you're probably thinking about what kind of topics for your GMAT essay. And if you're not very familiar with the GMAT essay sections, this article is for you.The first thing you should know is that there are six specific areas you need to understand when preparing for the GMAT essay sections. The main categories for essays are: Quantitative, Logical, Verbal, Writing, Historical, and Narrative.The first of the categories, Quantitative essay, is a huge subject and a very difficult one to learn. You'll be given a problem to answer and must be able to come up with a solution within one hour. Your topic should be an important aspect of the problem and should be based on a question you've heard or read about before. Also, you will have to include two or three reasons why you think your answer is correct.If you're thinking about writing a Logical essay, you have a lot more freedom in terms of topic. A l ogical problem is one that is based on reasoning. It is most often worded so that a person can't figure out what the problem is. The logical approach is used in two kinds of essays: to offer an argument for a fact or theory, and to outline the logic of a conclusion.The second most important thing to remember when writing is to be precise. This is the best way to make sure that your conclusion is clear and to avoid confusion. Remember that your topic needs to be based on a question, idea, or concept.Logical answers are the easiest to write, but you should be careful about putting too much information into the essay. You want to show how someone came to an answer and how they came to a conclusion. Make sure that your argument is reasonable and that it is based on something that the other person has mentioned. However, don't go too far with your reasoning.The next category, Logical and Verbal essays, are easy to write. Both types of essays can be very personal. Think about a friend of yours, say a professor or parent. You can offer your own ideas and opinions about something and base your conclusion on the same. Use your personal experiences to guide you through your reasoning.The next type of essay, Writing, can be written in a number of ways, but it all has to do with using words in your own words. You should try to answer as many questions as possible, even if they're easy ones, as they will help you get better at answering more difficult ones. Keep your essay short and just show your readers why you're right and why they should take you seriously. claudefox19http://www.blogger.com/profile/10160636709777579921noreply@blogger.com0tag:blogger.com,1999:blog-99247493027140956.post-13051540106385115782020-05-22T02:59:00.001-07:002020-05-22T02:59:05.189-07:00Sustainable Development Critical Thinking In the current times the society is facing many problems of different nature. Some of these problems include for instance; homelessness, racism, poverty, educational issues, environmental problems, child abuse, and drug abuse. Environmental and economic issues can be said to be the major problems that the society experiences today. In order to deal with these problems, strategies have to be laid down on how they can be minimized. One such strategy is sustainable development. According to Baker (2006), many definitions for sustainable development have been put forward. However, it is most commonly defined as the utilization of resources in such a way that human needs are met while at the same time aiming at preserving the environment for the generations to come. In other words, it is a development that aims at meeting the current needs of people without compromising the ability of the generations to come meeting their own needs. Many of the economic and environmental problems can be addressed by sustainable development. For example, the issue of utilization and allocation of resources in the society and preservation of the environment can be appropriately addressed by sustainable development, (Schmandit Ward, 2000).à By employing this principle, planners will not only be aiming at efficient ways using resources so as to maximize the utility of the current generation but also, they will be factoring in the needs of the future generations. Besides, the principle will also help in the reduction of the income disparity gap in our society is it is taken into consideration in the allocations of resources of the society. To conclude with, implementation of sustainable development involves a number of issues. According to Rao (2000), such issues include, changing of unsustainable designs of production and consumption, protection and management of economic natural resource base and social development, health and sustainable development, and sustainable development in the globalizing world. All these issues should be addressed in details if at all the positive results of sustainable development are to be realized. claudefox19http://www.blogger.com/profile/10160636709777579921noreply@blogger.com0tag:blogger.com,1999:blog-99247493027140956.post-64866654971165577742020-05-07T00:14:00.001-07:002020-05-07T00:14:06.906-07:00Evaluate the Working Memory Model - 1310 Words Evaluate the Working Memory Introduction Human memory is a complex cognitive structure, which can be defined in many ways. One would argue that memory is 1.) The mental function of retaining information about stimuli, event, images, ideas, etc. after the original stimuli is no longer present. 2.) The hypothesized storage system in the mind that holds this information is so retained. A clear distinction is made between different types of memory systems and can be divided into subclasses. The first model of the human memory was proposed by Atkinson and Shiffrin in 1968. They introduced two different memory systems first, named after their capacity: Short Term Memory and Long Term Memory. Soon after they added a third memory store andâ⬠¦show more contentâ⬠¦His study on word length effect comprised that participants had to read out as many words as they could than recall it. On the other hand the visuo-spatial sketchpad displays visulal and spatial information. All three elements has limited capacity, therfore if two tasks are from the same elements - like reading a paper and trying to have a conversation at the same time Ãâ" (phonological loop) are used they cannot be carried out properly. But if the tasks are form different elements it could be performed together. The forth element is the episodic buffer that again controlled by the central executive; holds a combination of different information from the phonological loop, the visuo-spatial sketchpad and the Long Term Memory. Disease in the Working Memory Store Working memory has been significant in mental work, and thinking. Baddeley (1996) carried out an experiment on patients with Alzheimer disease, as his suggestions included that aging and distributing information has a huge role in the central executive. His participants were given numerous digit-span trials, numbers as digits, and were asked to put a cross in each of the boxes positioned in an irregular pattern (dual task). Patients with Alzheimer disease proved a noticeable reduction in the mixed condition, but none in the normal tasks. M. C. McDonald (1998) suggested using different tasks and different materials in her study on individuals with Alzheimer disease. her patients had to undergoShow MoreRelatedOutline and Evaluate the Working Memory Model1210 Words à |à 5 Pagespicture of short-term memory (STM) provided by the Multi-Store Model was far too simple. 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A multidisciplinary team must evaluate the student to see if they have one or more academic skill deficits compared to their peers, if the student is not make sufficient progress with the interventions that are currently in place, and if the studentââ¬â¢s learning disability isnââ¬â¢t the result claudefox19http://www.blogger.com/profile/10160636709777579921noreply@blogger.com0tag:blogger.com,1999:blog-99247493027140956.post-5241351865474539382020-05-06T09:08:00.001-07:002020-05-06T09:08:17.078-07:00Message in a Bottle Free Essays Theresa Osborne, a former reporter, works as a researcher for theà Chicago Tribune. On a trip toà Cape Cod, she finds a mysterious, intriguing love letter in a bottle in the sand, addressed from Garret to Catherine. She is fascinated by it and comes into possession of two more letters by the same person, eventually tracking down the man who wrote them, Garret Blake. We will write a custom essay sample on Message in a Bottle or any similar topic only for you Order Now He has refurbished a boat calledà Happenstenceà with his wife before her death and he lives quietly on theà Outer Banksà ofà North Carolinaà near his father, Dodge. Theresa and Garret become better acquainted, but she does not reveal her knowledge of the love letters. Along with the literal distance between them ââ¬â they live hundreds of miles apartââ¬âthere is another problem: Garret cannot quite forgive Catherine for dying and leaving him. Theresaââ¬â¢s career flourishes as the romantic tale of the ââ¬Å"messages in a bottleâ⬠is told in print, without naming names. Garret makes a trip to Chicago to visit Theresa and her young son. Their new love grows, until one day Garret finds his letters in a drawer in Theresaââ¬â¢s apartment. Garret angrily confronts Theresa, and after a night of explanations, he goes home by himself. A year later, Dodge tracks down Theresa. He informs her that his son Garret has died at sea in a storm while attempting to rescue someone else. A bottle with a message inside was found on his boat. Theresa realizes that it was written a night before Garrettââ¬â¢s last sailing. In it, he apologizes to Catherine and says that in Theresa he has found a new love, a love he must fight for. Message in a Bottle Nicholas Sparks Nicholas Charles Sparksà (born December 31, 1965) is anà Americanà novelistà andà screenwriter. He has 17 published novels. Eight have been adapted to films, includingà Message in a Bottle,à A Walk to Remember,à The Notebook,à Nights in Rodanthe,à Dear John,à The Last Song,à The Lucky One, and most recentlyà Safe Haven. Sparks resides inà North Carolina[12]à with his wife, Cathy; their three sons, Miles, Ryan, and Landon; and twin daughters, Lexie and Savannah. Sparks has donated aà trackà toà New Bern High Schoolà and contributes to local and national charities. Nicholas Sparks donated $900,000 for a new, all-weather tartan track, to New Bern High School. He also donates his time to help coach the New Bern High School track team and a local club track team as a volunteer head coach. [13]à He contributes to theà Creative Writingà Program (MFA) at theUniversity of Notre Dameà by fundingà scholarships,à internshipsà and annualà fellowships. In 2008,à Entertainment Weeklyà reported that Sparks and his wife had donated ââ¬Å"close to $10 millionâ⬠to start a Christian, international, college-prepà private school, The Epiphany School, which emphasizes travel and lifelong learning. Location: The beaches of north Carolina witnessed how a woman who no longer believed in love, and a man who thought he could never love again found each other. Opinion : Message in a Bottle is deeply moving, beautifully written and extremely romantic novel that anyone canââ¬â¢t get over. If not for my book report I will not change anything in the story because the story is really one of a kind. And if I change it, what will be the essence of reading it, then criticizing it after ? But, Iââ¬â¢m doing this for my book report so I will change the fact that Catherine died before she gave birth to their baby. And also the fact that she died because of an elderly man who lost control of his car. Maybe Iââ¬â¢ll change it for SHE DIED AFTER GIVING BIRTH TO THE BABY. Because it is so unfair to Garett that he was left alone. Atleast if he had a child he will be happy even before Theresa had come to his life because a part of Catherine is still living. Body: Theresa Osborne, a former reporter, works as a researcher for theà Chicago Tribune. On a trip toà Cape Cod, she finds a mysterious, intriguing love letter in a bottle in the sand, addressed from Garret to Catherine. She is fascinated by it and comes into possession of two more letters by the same person, eventually tracking down the man who wrote them, Garret Blake. He has refurbished a boat calledà Happenstenceà with his wife before her death and he lives quietly on theà Outer Banksà ofà North Carolinaà near his father, Jeb Blake. Theresa and Garret become better acquainted, but she does not reveal her knowledge of the love letters. Along with the literal distance between them ââ¬â they live hundreds of miles apartââ¬âthere is another problem: Garret cannot quite forgive Catherine for dying and leaving him. Theresaââ¬â¢s career flourishes as the romantic tale of the ââ¬Å"messages in a bottleâ⬠is told in print, without naming names. Garret makes a trip to Chicago to visit Theresa and her young son. Their new love grows, until one day Garret finds his letters in a drawer in Theresaââ¬â¢s apartment. Garret angrily confronts Theresa, and after a night of explanations, he goes home by himself. A year later, Jeb Blake tracks down Theresa. He informs her that his son Garret has died at sea in a storm while attempting to rescue someone else. A bottle with a message inside was found on his boat. Theresa realizes that it was written a night before Garrettââ¬â¢s last sailing. In it, he apologizes to Catherine and says that in Theresa he has found a new love, a love he must fight for. Conclusion: If Iââ¬â¢m going to make the ending. I still donââ¬â¢t want it to be a ââ¬Å"happily ever after love storyâ⬠. They will realize that Garett is still alive but he didnââ¬â¢t remember anything about Theresa Osborne in short he will have a selective amnesia. So they end up living their own lives as it was before . How to cite Message in a Bottle, Essay examples claudefox19http://www.blogger.com/profile/10160636709777579921noreply@blogger.com0tag:blogger.com,1999:blog-99247493027140956.post-16750221604102561742020-04-27T01:53:00.001-07:002020-04-27T01:53:02.369-07:00Venezuela Essays - , Term Papers, Research Papers Venezuela THE THIRD WORLD NATION OF VENEZUELA Venezuela, officially Bolivarian Republic of Venezuela, is the sixth largest country in South America, unique in landscape, flora, fauna, and wild life that rivals the larger nations in South America. In fact, due to it's uniqueness, Venezuela is as much a Caribbean country as it is a South American one. Venezuela lies at the northern extreme of South America, bordered by Columbia to the West, Brazil to the South, Guyana to the East, and the Caribbean Sea to the North. The country is just over 900,000 square kilometers , divided into 23 states. The area includes stretches of the Andes Mountains, huge areas of Amazonian rain forest, fertile plains, miles of Caribbean shoreline and even a small desert. The nation also has two geographical superlatives, the world's highest waterfall and South America's biggest lake. Because of its proximity to the Equator, Venezuela experiences few climatic variations, just two seasons, dry [December to April] and wet [May to November] and an average temperature of 27C. Whatever economic development has occurred in Venezuela, is largely due to the enormous natural claudefox19http://www.blogger.com/profile/10160636709777579921noreply@blogger.com0tag:blogger.com,1999:blog-99247493027140956.post-9397161272752987252020-03-19T05:09:00.001-07:002020-03-19T05:09:03.516-07:00Biography of Inventor Jacob PerkinsBiography of Inventor Jacob Perkins Jacob Perkinsà was an Americanà inventor,à mechanical engineer, andà physicist. He was responsible for a variety of important inventions, and made significant developments in the field of anti-forgery currency. Jacob Perkins Early Years Perkins was born in Newburyport, Mass., on July 9, 1766, and died in London on July 30, 1849. He had a goldsmithà apprenticeship during his early years and soon made himself known with a variety of useful mechanical inventions. Heà eventually had 21 American and 19 Englishà patents. He is known as the father of the refrigerator. Perkinsà was elected a Fellow of theà American Academy of Arts and Sciencesà in 1813.à Perkins Inventions In 1790, when Perkins was just 24, he developed machines for cutting and heading nails. Five years later, he earned a patent for his improved nail machines and started a nail manufacturing business inà Amesbury, Massachusetts. Perkins invented the bathometer (measures the depth of water)à andà theà pleometerà (measures the speed at which a vessel moves through the water). He also invented an early version of the refrigeratorà (really anà etherà ice machine). Perkinsà improved steam engines (radiator for use with hot water central heating - 1830) and made improvements to guns. Perkins also inventedà a method of plating shoe-buckles. Perkins Engraving Technology Some of Perkins greatest developments involved engraving.à He started a printing business with an engraver named Gideon Fairman. They first engraved school books, and also made currency that was not being forged. In 1809, Perkins bought the stereotype technology (prevention of counterfeit bills) from Asa Spencer, and registered the patent, and then employed Spencer. Perkins made several important innovations in printing technology, including new steel engraving plates. Using these plates he made the first known steel engraved USA books. He then made currency for a Boston Bank, and later for the National Bank. In 1816 he set up a printing shop and bid on the printing of currency for theà Second National Bankà in Philadelphia. Perkins Work with Anti-ForgeryBank Currency His top-notch American bank currency receivedà attention from theà Royal Societyà who were busy addressing the massive problem of forgedà English bank notes. In 1819, Perkins and Fairman went to England to try to win the à £20,000 reward for notes that could not be forged. They pair showed sample notes to theà Royal Societyà president Sirà Joseph Banks. They set up shop in England, and spent months on example currency, still on display today. Unfortunately for them, Banks thought that unforgeable also implied that the inventor should be English by birth. Printing English notes ultimately proved a success and was carried out by Perkins in partnership with the English engraver-publisher Charles Heath and his associate Fairman. Together they formed the partnershipà Perkins, Fairman and Heath which was later renamed when his son-in-law, Joshua Butters Bacon, bought out Charles Heath and the company was then known asà Perkins, Bacon.à Perkins Baconà provided banknotes for many banks and foreign countries withà postage stamps.à Stamp production started for the British government in 1840 with stamps that incorporated an anti-forgery measure. Perkins Other Projects Also concurrently, Jacobs brother ran the American printing business, and they made money on important fire safety patents. Charles Heath and Perkins worked together and independently on some concurrent projects. claudefox19http://www.blogger.com/profile/10160636709777579921noreply@blogger.com0tag:blogger.com,1999:blog-99247493027140956.post-73098773260876892192020-03-02T20:54:00.001-08:002020-03-02T20:54:04.659-08:00Pterosaurs - The Flying Reptiles - EvolutionPterosaurs - The Flying Reptiles - Evolution Pterosaurs (winged lizards) hold a special place in the history of life on earth: they were the first creatures, other than insects, to successfully populate the skies. The evolution of pterosaurs roughly paralleled that of their terrestrial cousins, the dinosaurs, as the small, basal species of the late Triassic period gradually gave way to bigger, more advanced forms in the Jurassic and Cretaceous. (See a complete, A to Z list of pterosaurs.) Before we proceed, though, its important to address one important misconception. Paleontologists have found indisputable proof that modern birds are descended not from pterosaurs, but from small, feathered, land-bound dinosaurs (in fact, if you could somehow compare the DNA of a pigeon, a Tyrannosaurus Rex and a Pteranodon, the first two would be more closely related to each other than either would be to the third). This is an example of what biologists call convergent evolution: nature has a way of finding the same solutions (wings, hollow bones, etc.) to the same problem (how to fly). The First Pterosaurs As is the case with dinosaurs, paleontologists dont yet have enough evidence to identify the single ancient, non-dinosaur reptile from which all pterosaurs evolved (the lack of a missing linksay, a terrestrial archosaur with half-developed flaps of skinmay be heartening to creationists, but you have to remember that fossilization is a matter of chance. Most prehistoric species arent represented in the fossil record, simply because they died in conditions that didnt allow for their preservation.) The first pterosaurs for which we have fossil evidence flourished during the middle to late Triassic period, about 230 to 200 million years ago. These flying reptiles were characterized by their small size and long tails, as well as obscure anatomical features (like the bone structures in their wings) that distinguished them from the more advanced pterosaurs that followed. These rhamphorhynchoid pterosaurs, as theyre called, include Eudimorphodon (one of the earliest pterosaurs known), Dorygnathus and Rhamphorhynchus, and they persisted into the early to middle Jurassic period. One problem with identifying the rhamphorhynchoid pterosaurs of the late Triassic and early Jurassic periods is that most specimens have been unearthed in modern-day England and Germany. This isnt because early pterosaurs liked to summer in western Europe; rather, as explained above, we can only find fossils in those areas that lent themselves to fossil formation. There may well have been vast populations of Asian or North American pterosaurs, which may (or may not) have been anatomically distinct from the ones with which were familiar. Later Pterosaurs By the late Jurassic period, rhamphorhynchoid pterosaurs had been pretty much replaced by pterodactyloid pterosaurslarger-winged, shorter-tailed flying reptiles exemplified by the well-known Pterodactylus and Pteranodon. (The earliest identified member of this group, Kryptodrakon, lived about 163 million years ago.) With their larger, more maneuverable wings of skin, these pterosaurs were able to glide farther, faster, and higher up in the sky, swooping down like eagles to pluck fish off the surface of oceans, lakes and rivers. During the Cretaceous period, pterodactyloids took after dinosaurs in one important respect: an increasing trend toward gigantism. In the middle Cretaceous, the skies of South America were ruled by huge, colorful pterosaurs like Tapejara and Tupuxuara, which had wingspans of 16 or 17 feet; still, these big fliers looked like sparrows next to the true giants of the late Cretaceous, Quetzalcoatlus and Zhejiangopterus, the wingspans of which exceeded 30 feet (far larger than the largest eagles alive today). Heres where we come to another all-important but. The enormous size of these azhdarchids (as giant pterosaurs are known) has led some paleontologists to speculate that they never actually flew. For example, a recent analysis of the giraffe-sized Quetzalcoatlus shows that it had some anatomical features (such as small feet and a stiff neck) ideal for stalking small dinosaurs on land. Since evolution tends to repeat the same patterns, this would answer the embarrassing question of why modern birds have never evolved to azhdarchid-like sizes. In any event, by the end of the Cretaceous period, the pterosaursboth large and smallwent extinct along with their cousins, the terrestrial dinosaurs and marine reptiles. Its possible that the ascendancy of true feathered birds spelled doom for slower, less versatile pterosaurs, or that in the aftermath of the K/T Extinction the prehistoric fish that these flying reptiles fed on were drastically reduced in number. Pterosaur Behavior Aside from their relative sizes, the pterosaurs of the Jurassic and Cretaceous periods differed from one another in two important ways: feeding habits and ornamentation. Generally, paleontologists can infer a pterosaurs diet from the size and shape of its jaws, and by looking at analogous behavior in modern birds (such as pelicans and seagulls). Pterosaurs with sharp, narrow beaks most likely subsisted on fish, while anomalous genera like Pterodaustro fed on plankton (this pterosaurs thousand or so tiny teeth formed a filter, like that of a blue whale) and the fanged Jeholopterus may have sucked dinosaur blood like a vampire bat (though most paleontologists dismiss this notion). Like modern birds, some pterosaurs also had rich ornamentationnot brightly colored feathers, which pterosaurs never managed to evolve, but prominent head crests. For example, Tupuxuaras rounded crest was rich in blood vessels, a clue that it may have changed color in mating displays, while Ornithocheirus had matching crests on its upper and lower jaws (though its unclear if these were used for display or feeding purposes). Most controversial, though, are the long, bony crests atop the noggins of pterosaurs like Pteranodon and Nyctosaurus. Some paleontologists believe that Pteranodons crest served as a rudder to help stabilize it in flight, while others speculate that Nyctosaurus may have sported a colorful sail of skin. Its an entertaining idea, but some aerodynamics experts doubt that these adaptations could have been truly functional. Pterosaur Physiology The key trait that distinguished pterosaurs from land-bound feathered dinosaurs that evolved into birds was the nature of their wings which consisted of wide flaps of skin connected to an extended finger on each hand. Although these flat, broad structures provided plenty of lift, they may have been better suited to passive gliding than powered, flapping flight, as evidenced by the dominance of true prehistoric birds by the end of the Cretaceous period (which may be attributed to their increased maneuverability). Although theyre only distantly related, ancient pterosaurs and modern birds may have shared one important feature in common: a warm-blooded metabolism. Theres evidence that some pterosaurs (like Sordes) sported coats of primitive hair, a feature usually associated with warm-blooded mammals, and its unclear if a cold-blooded reptile could have generated enough internal energy to sustain itself in flight. Like modern birds, pterosaurs were also distinguished by their sharp vision (a necessity for hunting from hundreds of feet in the air!), which entailed a bigger-than-average brain than that possessed by terrestrial or aquatic reptiles. Using advanced techniques, scientists have even been able to reconstruct the size and shape of the brains of some pterosaur genera, proving that they contained more advanced coordination centers than comparable reptiles. Pterosaurs (winged lizards) hold a special place in the history of life on earth: they were the first creatures, other than insects, to successfully populate the skies. The evolution of pterosaurs roughly paralleled that of their terrestrial cousins, the dinosaurs, as the small, basal species of the late Triassic period gradually gave way to bigger, more advanced forms in the Jurassic and Cretaceous. Before we proceed, though, its important to address one important misconception. Paleontologists have found indisputable proof that modern birds are descended not from pterosaurs, but from small, feathered, land-bound dinosaurs (in fact, if you could somehow compare the DNA of a pigeon, a Tyrannosaurus Rex and a Pteranodon, the first two would be more closely related to each other than either would be to the third). This is an example of what biologists call convergent evolution: nature has a way of finding the same solutions (wings, hollow bones, etc.) to the same problem (how to fly). The First Pterosaurs As is the case with dinosaurs, paleontologists dont yet have enough evidence to identify the single ancient, non-dinosaur reptile from which all pterosaurs evolved (the lack of a missing linksay, a terrestrial archosaur with half-developed flaps of skinmay be heartening to creationists, but you have to remember that fossilization is a matter of chance. Most prehistoric species arent represented in the fossil record, simply because they died in conditions that didnt allow for their preservation.) The first pterosaurs for which we have fossil evidence flourished during the middle to late Triassic period, about 230 to 200 million years ago. These flying reptiles were characterized by their small size and long tails, as well as obscure anatomical features (like the bone structures in their wings) that distinguished them from the more advanced pterosaurs that followed. These rhamphorhynchoid pterosaurs, as theyre called, include Eudimorphodon (one of the earliest pterosaurs known), Dorygnathus and Rhamphorhynchus, and they persisted into the early to middle Jurassic period. One problem with identifying the rhamphorhynchoid pterosaurs of the late Triassic and early Jurassic periods is that most specimens have been unearthed in modern-day England and Germany. This isnt because early pterosaurs liked to summer in western Europe; rather, as explained above, we can only find fossils in those areas that lent themselves to fossil formation. There may well have been vast populations of Asian or North American pterosaurs, which may (or may not) have been anatomically distinct from the ones with which were familiar. Later Pterosaurs By the late Jurassic period, rhamphorhynchoid pterosaurs had been pretty much replaced by pterodactyloid pterosaurslarger-winged, shorter-tailed flying reptiles exemplified by the well-known Pterodactylus and Pteranodon. (The earliest identified member of this group, Kryptodrakon, lived about 163 million years ago.) With their larger, more maneuverable wings of skin, these pterosaurs were able to glide farther, faster, and higher up in the sky, swooping down like eagles to pluck fish off the surface of oceans, lakes and rivers. During the Cretaceous period, pterodactyloids took after dinosaurs in one important respect: an increasing trend toward gigantism. In the middle Cretaceous, the skies of South America were ruled by huge, colorful pterosaurs like Tapejara and Tupuxuara, which had wingspans of 16 or 17 feet; still, these big fliers looked like sparrows next to the true giants of the late Cretaceous, Quetzalcoatlus and Zhejiangopterus, the wingspans of which exceeded 30 feet (far larger than the largest eagles alive today). Heres where we come to another all-important but. The enormous size of these azhdarchids (as giant pterosaurs are known) has led some paleontologists to speculate that they never actually flew. For example, a recent analysis of the giraffe-sized Quetzalcoatlus shows that it had some anatomical features (such as small feet and a stiff neck) ideal for stalking small dinosaurs on land. Since evolution tends to repeat the same patterns, this would answer the embarrassing question of why modern birds have never evolved to azhdarchid-like sizes. In any event, by the end of the Cretaceous period, the pterosaursboth large and smallwent extinct along with their cousins, the terrestrial dinosaurs and marine reptiles. Its possible that the ascendancy of true feathered birds spelled doom for slower, less versatile pterosaurs, or that in the aftermath of the K/T Extinction the prehistoric fish that these flying reptiles fed on were drastically reduced in number. Pterosaur Behavior Aside from their relative sizes, the pterosaurs of the Jurassic and Cretaceous periods differed from one another in two important ways: feeding habits and ornamentation. Generally, paleontologists can infer a pterosaurs diet from the size and shape of its jaws, and by looking at analogous behavior in modern birds (such as pelicans and seagulls). Pterosaurs with sharp, narrow beaks most likely subsisted on fish, while anomalous genera like Pterodaustro fed on plankton (this pterosaurs thousand or so tiny teeth formed a filter, like that of a blue whale) and the fanged Jeholopterus may have sucked dinosaur blood like a vampire bat (though most paleontologists dismiss this notion). Like modern birds, some pterosaurs also had rich ornamentationnot brightly colored feathers, which pterosaurs never managed to evolve, but prominent head crests. For example, Tupuxuaras rounded crest was rich in blood vessels, a clue that it may have changed color in mating displays, while Ornithocheirus had matching crests on its upper and lower jaws (though its unclear if these were used for display or feeding purposes). Most controversial, though, are the long, bony crests atop the noggins of pterosaurs like Pteranodon and Nyctosaurus. Some paleontologists believe that Pteranodons crest served as a rudder to help stabilize it in flight, while others speculate that Nyctosaurus may have sported a colorful sail of skin. Its an entertaining idea, but some aerodynamics experts doubt that these adaptations could have been truly functional. Pterosaur Physiology The key trait that distinguished pterosaurs from land-bound feathered dinosaurs that evolved into birds was the nature of their wings which consisted of wide flaps of skin connected to an extended finger on each hand. Although these flat, broad structures provided plenty of lift, they may have been better suited to passive gliding than powered, flapping flight, as evidenced by the dominance of true prehistoric birds by the end of the Cretaceous period (which may be attributed to their increased maneuverability). Although theyre only distantly related, ancient pterosaurs and modern birds may have shared one important feature in common: a warm-blooded metabolism. Theres evidence that some pterosaurs (like Sordes) sported coats of primitive hair, a feature usually associated with warm-blooded mammals, and its unclear if a cold-blooded reptile could have generated enough internal energy to sustain itself in flight. Like modern birds, pterosaurs were also distinguished by their sharp vision (a necessity for hunting from hundreds of feet in the air!), which entailed a bigger-than-average brain than that possessed by terrestrial or aquatic reptiles. Using advanced techniques, scientists have even been able to reconstruct the size and shape of the brains of some pterosaur genera, proving that they contained more advanced coordination centers than comparable reptiles. claudefox19http://www.blogger.com/profile/10160636709777579921noreply@blogger.com0tag:blogger.com,1999:blog-99247493027140956.post-33201658845890797442020-02-15T12:20:00.001-08:002020-02-15T12:20:02.785-08:00Photographic Industry Essay Example | Topics and Well Written Essays - 1000 wordsPhotographic Industry - Essay Example Photography begins with the actions of photojournalists. They produce images for publications using cameras. Moreover, photo documentarian and photojournalist both capture issues of current affairs around the world (International Center of Photography, 2009). However, photojournalists specifically do the work of publications. Besides, journalists are witnesses of specific events and translate events into visual images that are normally recognizable and emotive without any interpretation. Developments in landscape photograph advances than portrait photography. Photojournalistsââ¬â¢ must be aware of the current issues around the world, research specific topics and accept the responsibility of current culture. Therefore, the history of photography has many developments that include the actions of photojournalists and photo documentaries. They help in developing photographic industry through the research and study of current cultures across the world (Vartanian, Crump, Blahnik & Olymp ia, 2011). In fashion photography, the photographer normally tells a story. The main fashion photographers are Tim Walker and Cecil Beaton. They develop photographs in professional ways that catch the attention of contemporary society in broad and diverse ways. The two fashion photographers give stories that enhance the experience of the viewer and client. Moreover, from the business point of view, storytelling with the use of images gives the opportunity of selling more client books, prints and making more of shoot experience. claudefox19http://www.blogger.com/profile/10160636709777579921noreply@blogger.com0tag:blogger.com,1999:blog-99247493027140956.post-60876749191807867092020-02-02T08:31:00.001-08:002020-02-02T08:31:02.707-08:00Argue against any common controversial position, such as supporting EssayArgue against any common controversial position, such as supporting death penalty, or contemporary phenomenom, such as the disadvantages of online education - Essay Example A vast majority of religions, particularly the Abrahamic religions, consider both suicide and murder some of the gravest sins described by these religions. For example, killing one person is considered equal to killing all mankind according to Islam. Proponents of euthanasia say that euthanasia is not murder since the will of the victim is involved in it. In a vast majority of cases, this is not what happens. A lot of cases of euthanasia happen to people who are either mentally retarded, or are the patients of comma. In neither of these cases, the victim is able to decide for himself/herself. The decision is made by the relatives who are bearing the expenses of medical care of the victim. There are certain cases in which the personal will of the individual who is given euthanasia, is involved. From the religious perspective, this may not be a murder, but for sure is a suicide, which is again a grave sin. This sin is committed not only by the victim of euthanasia who opted for it, but also by the doctors who helped in making the victimââ¬â¢s wish come true. Therefore, religion condemns euthanasia whether or not the personal will of the victim is involved. From the ethical perspective, euthanasia is wrong as well. In the case when the victimââ¬â¢s will is not involved, ending his/her life is essentially a violation of his/her most fundamental right of living. Every human being deserves to live till the time of natural death. It is not for other human beings to decide when a certain individualââ¬â¢s life should be brought to an end. On the other hand, when the victimââ¬â¢s will is involved in euthanasia, giving him/her euthanasia is still unethical for several reasons. People opting for suicide are psychologically disturbed and overcome with distress and tension. The solution to their problems is medical help and psychological therapy, not euthanasia. If the individual is allowed to survive, his/her health might improve with the claudefox19http://www.blogger.com/profile/10160636709777579921noreply@blogger.com0tag:blogger.com,1999:blog-99247493027140956.post-9377433756501808632020-01-25T04:54:00.001-08:002020-01-25T04:54:01.987-08:00A Study of a Dionysiac Sarcophagus :: ArtA Study of a Dionysiac Sarcophagus In the Los Angeles County Art Museum A man dies. He winds his way down into the underworld to reach the banks of the river Acheron where he meets the ferryman Charon. He takes a coin from his mouth to pay the toll across. On the opposite bank he is greeted by a Maenad or perhaps Bacchus himself who offers him a kylix of wine. Drinking deep, the man is transformed and resurrected from death to a higher plane. Instead of living a miserable dream in the underworld he receives redemption from his god Dionysos, the Savior. In Roman imperial times there was a great resurgence of the "Mystery" cults of Greece fueled by the hope of a life after death. In funerary monuments there can be seen the tenets of the religion as well as how it views the afterlife. Within the Los Angeles County Art Museum stands such a vessel created to facilitate this journey to eternal bliss. A gift from William Randolph Hearst, the piece is a sarcophagus from the Severan period of the Roman empire near the end of the second century detailing a procession of Dionysos, the god of wine, and his followers. Such a procession could be from Dionysos's messianic journeys or from his triumphal return from spreading the wine cult. Originally in the mausoleum of a wealthy family in Rome, the sarcophagus was in later times used as a planter for a flower bed(Matz, 3). This "misuse" of the piece explains the deterioration of the marble which necessitated extensive restoration in the 17th century(4). It is tub shaped with dimensions of 2.1 meters long and 1 meter wide, standing 0.6 meters from the ground. The shape is similar to tubs used for trampling grapes which had spouts ornamented with lions' heads to vent the wine(3). Being shaped like a wine vat makes the sarcopagi a transformative force in its own right by symbolically turning the person interned within into wine ! bringing hi m closer to the god. Unlike other sarcophagi of the period the back of this piece has not been left unhewn, but instead a strigal pattern of repeating "S" shapes has been carved, suggesting that the piece may have stood in the center of the mausoleum. Unlike other more famous and elaborate Dionysiac sarcophagi, such as the Seasons sarcophagi and the Triumph of Dionysos in Baltimore which portray specific pivotal events in the mythos of Dionysos, this piece gives us instead a somewhat generic slice of Bacchic life(Matz, 5). claudefox19http://www.blogger.com/profile/10160636709777579921noreply@blogger.com0tag:blogger.com,1999:blog-99247493027140956.post-26832071548827494592020-01-17T01:17:00.001-08:002020-01-17T01:17:03.735-08:00Leadership Challenge: Using Sources of Power EthicallyLeadership Challenge: Using Sources of Power Ethically The misuse of power is constantly revealed in the business environment by the actions and characteristics of executives, leaders, supervisors, and managers. In reiterating the definition of power is having the know-how, to influence others to do something that they wouldnââ¬â¢t normally do (Lussier, 2008). The tactics that leadership uses are categorized into nine influential tactics: ? Rational Persuasion ?Inspirational appeal ?Consultation ?Ingratiation ?Exchange ?Personal Appeal ?Coalition ?Legitimating ?Pressure Most of which are likely used by leadership (Katzenstein, n. d. ). List and explain the sources of power that the CEO of a large company typically has at her disposal. The source of power in business a CEO has is Expert, Referent, and Legitimate Power. C. E. O. is defined as Chief Executive Officer; the CEO is known to have the great power of delegation (Ellis-Christensen, 2012). There are many definitions of expert power and one definition is ââ¬Å"Expert Power is stated as resting on the belief of employees that an individual has a particularly high level of knowledge or highly specialized skill set. Managers may be accorded authority based on the perception of their greater knowledge of the tasks at hand than their employeesâ⬠(Turner, 2012). Referent Power is the use of personal power (onesââ¬â¢ attractiveness, respect, loyalty, and worthiness) to influence others to do your request. Referent power is like a role-model type of power, it uses your adoration from others toward influencing them to do something (Thomas, 2002). Legitimate Power is used from a person position and/or title. Legitimate power in is used to demand the others, regardless of their commitment or cooperation. This type of power tends to place distrust in the leaders capabilities in operating a business. Therefore, it is actually the title/position of a person rather than the person itself that carries this power. Describe how these powers can be used to avoid the various operational, administrative, and ethical problems experienced by companies. Business Problem 1 The business problem that may occur is a machine is down due to electrical issues and no backup machine or alternative available. Influence tactic The influence tactic used in this business problem will be consultation and inspiration appeal. The consultation was chosen to meet with the managers to see what can be done to improve on these problems and if it is feasible to obtain. In choosing the inspiration appeal is to encourage the employees not to get discouraged and thank them for doing a great job. Source of Power The source of power used in this situation for consultation is Reward, coercive or legitimate. The power used for Inspiration appeal is Referent power. Why this influence tactic addresses the problem I thought these influence tactic was best suited for the situation in handling this business problem. When such problems occur on the job, it sometimes tends to discourage the workers from getting their job done or begin to doubt the company obligation to that specific area leaving them wondering if it was intentional or not. Business Problem 2 The business problem that is experience too often in this problem is issues with checks and missing work time. Although payroll handles the issuance of checks, it still falls under administrative problems. Influence tactic The influence tactics used in this business problem are Legitimating, Rational persuasion, and Pressure. Source of Power The source of power for legitimating is legitimate power. The source of power for rational persuasion is expert power and the source of power for Pressure is Coercive power. Why this influence tactic addresses the problem I chose these for a number of reasons, one is legitimating can swing both ways. The employer will need a legitimate reason as why they should give you the correct amount of hours that the employees claim they are missing. In a sense the employee can request a statement showing the calculation of their hours. The employee can use pressure in pursuit of getting this problem corrected. Business Problem 3 The business problem that sometimes occurs is unethical business practices. Unethical business practices like dumping good at loss making prices just to earn market shares or to oust a new competitor from business, colluding with competitors to fix higher prices, using high pressure selling tactics, using deceptive advertising, etc. re also some things that need to be looked at (Patil, 2012). Influence tactic The influence tactics used in this business problem are rational persuasion, coalition, and legitimating. Source of Power The source of power for rational persuasion is expert power, the source of power for coalition is coercive power, and the source of power for legitimating is legitimate power. Why this influence tactic addresses the problem I thought that these tactics were definitely used in coe rcing influences on others, especially to benefit that particular person. Unethical business practices happen all over the world, most often never get address in order to prevent it from happening again and again. Unethical practices are used by businesses legitimating why they must have or need; even use coercive power to intense or sway the answer in their favor. Rational persuasion is basically similar to coercive power, the general idea is to lure the favor toward the persuader way. References Ellis-Christensen, T. (2012). What is a CEO? Retrieved on January 22, 2012 from http://www. wisegeek. om/what-is-a-ceo. htm Katzenstein, J. (). Influence Tactics. Retrieved on January 22, 2012, from som. csudh. edu/depts/adjunct/jkatzenstein/â⬠¦ /Influence%20Tactics. ppt Lussier, R. N. (2008). Ethical Power and Politics. Retrieved on January 22, 2012, from highered. mcgraw-hill. com/sites/dl/free/0073210552/â⬠¦ /chap010. ppt Patil, S. B. (2012). Ethical Issues in Business. Buzz. com. Retrieved on January 22, 2012 from http://www. buzzle. com/articles/ethi cal-issues-in-business. html Singh, A. (2009). Organizational Power in Perspective. Leadership & Management in Engineering, 9(4), 165-176. doi:10. 1061/(ASCE)LM. 1943-5630. 0000018 Thomas, J. C. (2002). Leadership Effectiveness of Referent Power as a Distinction of Personal Power. Retrieved on January 22, 2012 from http://www. jctnet. us/Professional/MOL/LEAD605/ThomasJMicroBP$2. pdf Turner, M. C. (2012). Leadership Styles and Bases of Power. Reference for Business Encyclopedia of Business, 2nd Ed. Retrieved on January 22, 2012 from http://www. referenceforbusiness. com/management/Int-Loc/Leadership-Styles-and-Bases-of-Power. html claudefox19http://www.blogger.com/profile/10160636709777579921noreply@blogger.com0tag:blogger.com,1999:blog-99247493027140956.post-83208327673249028642020-01-08T21:37:00.001-08:002020-01-08T21:37:04.242-08:00Literary Utopian Societies Essays - 1747 Words Literary Utopian Societies ââ¬Å"The vision of one century is often the reality of the nextâ⬠¦Ã¢â¬ (Nelson 108). Throughout time, great minds have constructed their own visions of utopia. Through the study of utopias, one finds that these ââ¬Å"perfectâ⬠societies have many flaws. For example, most utopias tend to have an authoritarian nature (Manuel 3). Also, another obvious imperfection found in the majority of utopias is that of a faulty social class system (Thomas 94). But one must realized that the flaws found in utopian societies serve a specific purpose. These faults are used to indicate problems in contemporary society (Eurich 5, Targowski 1). Over the years, utopian societies have been beneficial in setting improved standards for society. Byâ⬠¦show more contentâ⬠¦Speaking out against the State was made an unthinkable action (Adams 253). The government of Moreââ¬â¢s Utopia was so centralized, that it was unable to adapt to changes and face problems (Mumford 4). This Utopia turn ed out to have a number of underlying problems. Aldous Huxleyââ¬â¢s a Brave New World was another utopia with many imperfections. In the novel, the characters living in utopia were under complete control of the government. They were exposed to propaganda beginning at birth and continued to be exposed to it throughout their lives. The course a personââ¬â¢s life would take was already determined before he was born. Basically, the citizens of this utopia were robots. They did as they were told, and they had no accurate knowledge of what was going on around them (26). Only the elite class of Controllers had an unobstructed view of the world (235). Another theme that was put forth throughout the novel was that of the class system. In Huxleyââ¬â¢s utopia, the quality of oneââ¬â¢s genes determined his social class. No person had a chance of leaving his caste, and his conditioning had programmed his mind into believing that this was all acceptable (66). When looking at utopian literature as a whole, one realizes that utopias are merely a way that man uses to improve himself and the environment in which he lives (Eurich 7). The purpose of texts written about utopian societies is to inform the public of currentShow MoreRelatedEssay Lois Lowrys Use of Allusion Throughout The Giver575 Words à |à 3 Pagesduring her junior high years. One of her literary works later in her life is, The Giver, which had won a Newbery Award. In The Giver, the setting is a utopian society where the characters have no feelings, no memories, and no choices that they are able to make on their own. The names of the characters also have hidden meanings and relations behind them using allusion to recreate a religous matter along with how the novel percives morals. Lowry uses the literary elements allusion and setting to expressRead MoreRhetorical Analysis Of Utopia By Thomas More1195 Words à |à 5 Pagesbook Utopia, Thomas More utilizes several different rhet orical devices to not only describe Utopia as a place, but also to compare the commonwealth of Utopia to the current state of Europe at the time. One literary device used throughout the novel is tone. While there are several other literary devices that contribute to the reading of Utopia, tone is one of the most useful in determining the views of More as an author. In Utopia, more usually sustains a satirical tone, sometimes accompanied by ironyRead More2 R 2 B Kurt Vonnegut Analysis1023 Words à |à 5 Pageswrong; when it is quite obvious that there is nothing in the world to which every man has a more unassailable title than to his own life and personâ⬠. -Arthur Schopenhauer I believe that the short story, 2 B R 0 2 B, by Kurt Vonnegut, not only shows a literary element of Imagery, but also Characterization. While reading this passage, imagery and characterization were the two most evident elements throughout his piece. The images and portrayal of characters both played a major role in my experience of readingRead MoreThe Ones Who Walk Away From A Utopian Or Dystopian Society?1302 Words à |à 6 PagesFrom Omelas: Is Omelas a Utopian or Dystopian Society? How does one know if Omelas is Utopian or Dystopian? This is the topic that will be explored, within a literary analysis of the short story by Ursula K. Le Guin: The Ones Who Walk Away from Omelas. The narrator depicts a society that appears to simulate the Garden of Eden. The citizens of Omelas are seen to have a euphoric state of mind, which helps describe them as a happy society, which appears to be almost Utopian. However, the narrator deceivesRead MoreUtopia, by Thomas More: Your Wost Nightmare Essay1419 Words à |à 6 Pagesscholars fail to appreciate the significance of Utopian religious freedom because it stands in the shadow of communism, the other great founding principle of Mores fictional republic. Raphael Hythlodaeus, Utopias main character, describes Utopian communism in great detail, contrasting its virtues at length to the vices of private property in Europe. Indeed, he asserts that the abolition of private property is the key to European as well as Utopi an political healthâ⬠(Kessler and Sandford) Read MoreAnalysis Of Aldous Huxley s Brave New World 1250 Words à |à 5 PagesAldous Huxley published a Brave New World in 1932 in which he depicts a society in which babies are born in bottles, the concept of an individual cell does not matter as people do not believe in intimacy, science is used as a form of control, subjugation and conditioning, and drugs as well as sex are forms of escaping the horrors of reality. Or as Laurence Brander (1970) put it, ââ¬Å"Affection and loyalty are unnecessary, beauty is a synthetic product, truth is arranged in a test tube, hope is suppliedRead MoreThomas Mores Utopia and its impact on English society during the Renaissance.1433 Words à |à 6 Pagescolloquial language but a deeper look into his irony hints at deep dissatisfaction with the current thought and desire for change. Utopia (which in Greek means nowhere) is the name of Mores fictional island of perfected society. Thomas Mores U topia was the first literary work in which the ideas of Communism appeared and was highly esteemed by all the humanists of Europe in Mores time. More uses the main character, Hythlodaeus, as a fictional front to express his own feelings he may have fearedRead More The American Renaissance Essay1168 Words à |à 5 PagesRenaissance produced major influential literary works from some of the most brilliant minds in U.S. history, including Ralph Waldo Emersons the Representative Man (1850), Nathaniel Hawthornes The Scarlett Letter (1850) and The House of Seven Gables (1851), Herman Melvilles Moby-Dick, Henry David Thoreaus Walden (1854), and Walt Whitmans Leaves of Grass (1855). American Renaissance Literary Masterpieces The American Renaissance, a literary and cultural period circa extending fromRead MoreKirstie Williams. Benson. English 271 Distance Education.1481 Words à |à 6 PagesThomas Moreââ¬â¢s Utopia are drastically different from the society in which he lived. B. Thus, More spent most of his lifetime scrutinizing and paying considerable amounts of attention to the Englandââ¬â¢s common place and common law. C. Utopia and England have a few additional odd similarities worth mentioning. III. Religious Freedoms A. More wanted to unite his Catholic church. B. He based Utopia solely on rational principle. IV. More designed Utopian religious freedom as a model for Europe. He favored religiousRead MoreEssay on Kubla Khan: A Miracle of Rare Device1330 Words à |à 6 Pagesambiguity; from its inception to its meaning. ââ¬Å"Kubla Khanâ⬠is a poem of abundant literary devices; most notably these devices include metaphors, allusions, internal rhyme, anthropomorphism, simile, alliteration, and perhaps most of all structure. But the devices that Coleridge used to create ââ¬Å"Kubla Khanâ⬠is at the very least what makes this poem provocative; Coleridgeââ¬â¢s opium induced vision and utopian ideals combined with his literary genius form a subjective yet imaginative dreamscape of a pleasure-dome claudefox19http://www.blogger.com/profile/10160636709777579921noreply@blogger.com0tag:blogger.com,1999:blog-99247493027140956.post-52450742913006039612019-12-31T18:03:00.001-08:002019-12-31T18:03:02.445-08:00The Rise Of Labor Unions Essay - 1155 Words The main reason of the rise of labor unions was the quick industrialization of the US economy. During the post-Civil War period, the US economy became extremely industrialized. This meant that more and more people were working in factories owned by large companies rather than working in small shops for themselves or for small businesses. In addition, large numbers of immigrants were coming to the US. They created a huge pool of labor that made labor prices go down and the quality of working conditions. During this time pay was low and working conditions were very bad. People were working in factories for large companies. These issues combined to make many workers unhappy with their position in life. They wanted a much better deal for themselves and they thought that unions were a good way to achieve that. It was in this way, industrialization led to the rise of labor unions. The labor movement in the United States grew out of the need to protect the interest of workers. For those in the industrial area, organized labor unions struggled fighting for better wages, reasonable hours and much safer working conditions. The labor movement fought to stop child labor, give better health benefits and provide help to workers who were injured and/or retired. Since many laborers were immigrants, they frequently spoke different languages and harbored racial and cultural biases. Many only planned to stay in America long enough to earn enough money to return to their homelandsShow MoreRelatedThe rise and fall of Labor Unions1545 Words à |à 7 Pagesï » ¿Kevin Campusano Class Prof. 30 November 2014 The rise and fall of labor unions Labor union is an organized association of workers, in a trade or profession, formed to protect and further their rights and interests. During the industrial revolution in Europe there was a rise in new workers without representation in the workplace. In the 19th century the industrial revolution spread to the United States from Europe, this resulted in the economy shifting to manufacturing from agriculture as an economicRead MoreThe Rise Of Labor Unions, Strikes, Protests And Uprisings Essay2145 Words à |à 9 PagesThe later half of the 19th century was characterized by the rise of labor unions, strikes, protests and uprisings. Starting in the 1960s, workers started to feel strongly the presence and pressure of instability in social mobility. ââ¬Å"The truth could hardly be denied. Class, as defined in terms of dignity, was increasingly insecureâ⬠[Isenberg[8]] The gap between the rich and the poor became wider and the working class erroneously placed in-between began to que stion their identity and in the processRead MoreApush Labor Union Dbq Essay809 Words à |à 4 PagesThe 1800s is characterized with the rise of industrial America. As technological advances were introduced to industry, unskilled labor also rose in accordance to the rise in factories. However, this rise also introduced several labor unions such as the Knights of Labor, which organized a series of protests and riots. The labor unions had good intentions, aiming to lower the average work hours for workers, as well as increase their wages. However, their methods which involved riots and protests,Read MoreThe Pros and Cons of Labor Unions Essay686 Words à |à 3 PagesThe rise of capitalism as the dominant economic system in the United States made the rise of unions inevitable; given the natural division between those with capital that control the means of production, and labor, who is treated simply as another factor of production (Hodson Sullivan, 2008). While labor unions have m ade significant improvements to the working environment, with the regulation of safety, environment, labor and wage; labor unions have also contributed to the decline of U.S. dominanceRead MoreGlobalizations Effect on Labor Unions1670 Words à |à 7 PagesLabor unions once represented a significant portion of the entire United States labor force, peaking at around 35 percent in the 1950ââ¬â¢s (Vachon). However, this percentage has steadily declined over the decade and nowadays only 12% of the labor force is unionized (Vachon). In many obvious ways, globalization has complicated the labor movement by stratifying it into domestic and international spheres. Globalization, the rapid increases in the pace and accessibility of world markets, is a relativelyRead MoreThe Machine That Changed The World, And Milkman s `` The New Linden ``1294 Words à |à 6 Pagesworker, management, and unions. With the rise of ââ¬Å"lean productionâ⬠came an improvement in labor-management relatio ns with focus on the individual-- through stronger job protections, and positive interactions between employees and technology in the workspace. Despite this, these improvements came at the cost of decreased union influence, and the ability to collectively bargain. Consequently, the American adoption of ââ¬Å"lean productionâ⬠is further representative of a shift in labor-management relationsRead MoreBus 405 Wk 6 Quiz 5 Chapter 7 - All Possible Questions1310 Words à |à 6 PagesPossible Questions TRUE/FALSE 1. The majority of private sector union contracts do not contain a cost-of-living adjustment (COLA) clause. 2. The majority of private sector employees participate in a profit sharing plan. 3. Most unions consider gain sharing plans as an adequate substitute for traditional negotiated hourly wage gains. 4. The global economy of today has made it easier for employers to pass labor cost increases on to consumers by raising product or service prices. Read MoreA Briref Look at Labor Unions837 Words à |à 3 Pagesfinally, gave rise to labor unions. The labor unions fought for higher wages, safe working conditions and fair working hours. Yet, a businesss main goal is to maximize its revenue by either reducing the cost of producing goods and services, or increasing the sales of its goods and services. In the case of reducing production costs, how can a business and its union employees come to terms with balancing both their needs and desires? Because, often, the interests of companies and union workers collideRead MoreLabor Movements Of South Africa1275 Words à |à 6 PagesIn the years following the First World War, South Africa became part of a major labor movement that involved many workers of mines, textile industries, agriculture and other major businesses that made up the economy. Labor movements played a big role in the South African society politically and economically. The movements took a major role in creating many unions and with that many protests, boycotts, and violence took place in various sectors of the South African society. Workers from regions ofRead MoreEssay on Mexicos Institutional Revolutionary Party (PRI)845 Words à |à 4 Pagesthis way, it become the political extension and tool of the government.â⬠In 2000, however, the PRIââ¬â¢s loss of its monopoly on political power and institutional corruption gave rise to inter-cartel violence that was created in the political void left after the PAN won the national presidential election. These conditions gave rise to the Zetas: a new type of cartel that changed the operational structure of previous drug cartels. The Zetas operate in a new militant structure associated with a higher brand claudefox19http://www.blogger.com/profile/10160636709777579921noreply@blogger.com0tag:blogger.com,1999:blog-99247493027140956.post-64148954557676917072019-12-23T13:49:00.001-08:002019-12-23T13:49:03.127-08:00Strangers Drowning By Larissa Macfarquhar Essay - 1996 Words While the classic consequentialist and the Bodhisattva concept are very different, they promote almost the same ideology with the exception that the Bodhisattva demands self-sacrifice. In terms of the duty to prevent/eliminate bad things (suffering) and do it in a way that seeks to maximize good and extend efforts to all, such situations are extremely demanding of the moral doer. Neither view commits to any notion of empathy, but relies on rationalizing, sacrificing, and orienting towards results. In Larissa Macfarquharââ¬â¢s book, Strangers Drowning, she provides character studies of various real-life extreme do-gooders and of some could be considered moral saints. One of them is a Buddhist monk, Nemoto, who dedicates his life to a cause of helping people who want to commit suicide. He is a moral saint in the sense that he draws no barrier for when this work ends and begins. He works tirelessly by taking on the suffering of these individuals he is trying to help, taking calls any hour of the day or night, and helping anyone who wants it. He learns a very important aspect that actually changes the empathy he feels into a separation of himself an the other. In order for him to help, and truly help, he needed to stop empathizing so much and start sympathizing with emotional distance from the other. This is a similar concept in the Bodhisattva method because while empathy breaks a barrier between ââ¬Ëselfââ¬â¢ and an ââ¬Ëotherââ¬â¢, it makes working for their benefit nearly impossible. The claudefox19http://www.blogger.com/profile/10160636709777579921noreply@blogger.com0tag:blogger.com,1999:blog-99247493027140956.post-77258794418831831482019-12-15T10:19:00.001-08:002019-12-15T10:19:09.171-08:00Variable Cost and Contribution Margin Free Essays string(47) " sale could well open a new marketing channel\." CHAPTER 12 PRICING DECISIONS AND COST MANAGEMENT 12-1The three major influences on pricing decisions are 1. Customers 2. Competitors 3. We will write a custom essay sample on Variable Cost and Contribution Margin or any similar topic only for you Order Now Costs 12-2Not necessarily. For a one-time-only special order, the relevant costs are only those costs that will change as a result of accepting the order. In this case, full product costs will rarely be relevant. It is more likely that full product costs will be relevant costs for long-run pricing decisions. 12-3Two examples of pricing decisions with a short-run focus: 1. Pricing for a one-time-only special order with no long-term implications. . Adjusting product mix and volume in a competitive market. 12-4Activity-based costing helps managers in pricing decisions in two ways. 1. It gives managers more accurate product-cost information for making pricing decisions. 2. It helps managers to manage costs during value engineering by identifying the cost impact of eliminating, reducing, or changing various activities. 12-5Two alternative starting points for long-run pricing decisions are 1. Market-based pricing, an important form of which is target pricing. The market-based approach asks, ââ¬Å"Given what our customers want and how our competitors will react to what we do, what price should we charge? â⬠2. Cost-based pricing which asks, ââ¬Å"What does it cost us to make this product and, hence, what price should we charge that will recoup our costs and achieve a target return on investment? â⬠12-6A target cost per unit is the estimated long-run cost per unit of a product (or service) that, when sold at the target price, enables the company to achieve the targeted operating income per unit. 2-7Value engineering is a systematic evaluation of all aspects of the value-chain business functions, with the objective of reducing costs while satisfying customer needs. Value engineering via improvement in product and process designs is a principal technique that companies use to achieve target cost per unit. 12-8A value-added cost is a cost that customers perceive as adding value, or utility, to a product or service. Examples are co sts of materials, direct labor, tools, and machinery. A nonvalue-added cost is a cost that customers do not perceive as adding value, or utility, to a product or service. Examples of nonvalue-added costs are costs of rework, scrap, expediting, and breakdown maintenance. 12-9No. It is important to distinguish between when costs are locked in and when costs are incurred, because it is difficult to alter or reduce costs that have already been locked in. 12-10Cost-plus pricing is a pricing approach in which managers add a markup to cost in order to determine price. 2-11Cost-plus pricing methods vary depending on the bases used to calculate prices. Examples are (a) variable manufacturing costs; (b) manufacturing function costs; (c) variable product costs; and (d) full product costs. 12-12Two examples where the difference in the costs of two products or services is much smaller than the differences in their prices follow: 1. The difference in prices charged for a telephone call, hotel room, or car rental during busy versus slack periods is of ten much greater than the difference in costs to provide these services. 2. The difference in costs for an airplane seat sold to a passenger traveling on business or a passenger traveling for pleasure is roughly the same. However, airline companies price discriminate. They routinely charge business travelersââ¬âââ¬âthose who are likely to start and complete their travel during the same week excluding the weekendââ¬âââ¬âa much higher price than pleasure travelers who generally stay at their destinations over at least one weekend. 12-13Life-cycle budgeting is an estimate of the revenues and costs attributable to each product from its initial RD to its final customer servicing and support. 2-14Three benefits of using a product life-cycle reporting format are: 1. The full set of revenues and costs associated with each product becomes more visible. 2. Differences among products in the percentage of total costs committed at early stages in the life cycle are highlighted. 3. Interrelationships among business function cost categories are highlighted. 12-15Predatory pricing occurs when a business deliberately prices below its costs in an effort to drive competitors out of the market and restrict supply, and then raises prices rather than enlarge demand. Under U. S. laws, dumping occurs when a non-U. S. company sells a product in the United States at a price below the market value in the country where it is produced, and this lower price materially injures or threatens to materially injure an industry in the United States. Collusive pricing occurs when companies in an industry conspire in their pricing and production decisions to achieve a price above the competitive price and so restrain trade. 12-16(20ââ¬â30 min. ) Relevant-cost approach to pricing decisions, special order. . Relevant revenues, $4. 00 ( 1,000$4,000 Relevant costs Direct materials, $1. 60 ( 1,000$1,600 Direct manufacturing labor, $0. 90 ( 1,000900 Variable manufacturing overhead, $0. 70 ( 1,000700 Variable selling costs, 0. 05 ( $4,000 200 Total relevant costs 3,400 Increase in operating income$ 600 This calculation assumes that: a. The monthly fixed manufacturing overhead of $150,000 and $65,000 of monthly fixed marketing costs will be unchanged by acceptance o f the 1,000 unit order. b. The price charged and the volumes sold to other customers are not affected by the special order. Chapter 12 uses the phrase ââ¬Å"one-time-only special orderâ⬠to describe this special case. 2. The presidentââ¬â¢s reasoning is defective on at least two counts: a. The inclusion of irrelevant costsââ¬âââ¬âassuming the monthly fixed manufacturing overhead of $150,000 will be unchanged; it is irrelevant to the decision. b. The exclusion of relevant costsââ¬âââ¬âvariable selling costs (5% of the selling price) are excluded. 3. Key issues are: . Will the existing customer base demand price reductions? If this 1,000-tape order is not independent of other sales, cutting the price from $5. 00 to $4. 00 can have a large negative effect on total revenues. b. Is the 1,000-tape order a one-time-only order, or is there the possibility of sales in subsequent months? The fact that the customer is not in Dill Companyââ¬â¢s ââ¬Å"normal marketing channelsâ⬠does not n ecessarily mean it is a one-time-only order. Indeed, the sale could well open a new marketing channel. You read "Variable Cost and Contribution Margin" in category "Essay examples" Dill Company should be reluctant to consider only short-run variable costs for pricing long-run business. 12-17(20ââ¬â30 min. )Relevant-cost approach to short-run pricing decisions. 1. Analysis of special order: Sales, 3,000 units ( $75$225,000 Variable costs: Direct materials, 3,000 units ( $35$105,000 Direct manufacturing labor, 3,000 units ( $1030,000 Variable manufacturing overhead, 3,000 units ( $618,000 Other variable costs, 3,000 units ( $515,000 Sales commission 8,000 Total variable costs 176,000 Contribution margin$ 49,000 Note that the variable costs, except for commissions, are affected by production volume, not sales dollars. If the special order is accepted, operating income would be $1,000,000 + $49,000 = $1,049,000. 2. Whether McMahonââ¬â¢s decision to quote full price is correct depends on many factors. He is incorrect if the capacity would otherwise be idle and if his objective is to increase operating income in the short run. If the offer is rejected, San Carlos, in effect, is willing to invest $49,000 in immediate gains forgone (an opportunity cost) to preserve the long-run selling-price structure. McMahon is correct if he thinks future competition or future price concessions to customers will hurt San Carlosââ¬â¢s operating income by more than $49,000. There is also the possibility that Abrams could become a long-term customer. In this case, is a price that covers only short-run variable costs adequate? Would Holtz be willing to accept a $8,000 sales commission (as distinguished from her regular $33,750 = 15% ( $225,000) for every Abrams order of this size if Abrams becomes a long-term customer? 12-18(15-20 min. Short-run pricing, capacity constraints. 1. Per kilogram of hard cheese: |Milk (8 liters [pic] $2. 00 per liter) |$16 | |Direct manufacturing labor |5 | |Variable manufacturing overhead |4 | |Fixed manufacturing cost allocated | 6 | |Total manufacturing cost |$31 | | | | If Colorado Mountains Dairy can get all the Holstein milk it needs, and has sufficient production capacity, then the minimum price per kilo it should charge for the hard cheese is the variable cost per kilo = $16 + $5 + $4 = $25 per kilo. 2. If milk is in short supply, then each kilo of hard cheese displaces 2 kilos of soft cheese (8à liters of milk per kilo of hard cheese versus 4 liters of milk per kilo of soft cheese). Then, for the hard cheese, the minimum price Colorado Mountains should charge is the variable cost per kilo of hard cheese plus the contribution margin from 2 kilos of soft cheese, or, 25 + (2 [pic] $10 per kilo) = $45 per kilo That is, if milk is in short supply, Colorado Mountains should not agree to produce any hard cheese unless the buyer is willing to pay at least $45 per kilo. 12-19 (25ââ¬â30 min. ) Value-added, nonvalue-added costs. 1. |Category |Examples | | |Value-added costs |a. Materials and labor for regular repairs |$800,000 | |Nonvalue-added cost s |b. Rework costs |$ 75,000 | | |c. Expediting costs caused by work delays |60,000 | | |g. Breakdown maintenance of equipment |55,000 | | |Total |$190,000 | |Gray area |d. Materials handling costs |$ 50,000 | | |e. Materials procurement and inspection costs |35,000 | | |f. Preventive maintenance of equipment |15,000 | | |Total |$100,000 | Classifications of value-added, nonvalue-added, and gray area costs are often not clear-cut. Other classifications of some of the cost categories are also plausible. For example, some students may include materials handling, materials procurement, and inspection costs and preventive maintenance as value-added costs (costs that customers perceive as adding value and as being necessary for good repair service) rather than as in the gray area. Preventive maintenance, for instance, might be regarded as value-added because it helps prevent nonvalue-adding breakdown maintenance. 2. Total costs in the gray area are $100,000. Of this, we assume 65%, or $65,000, are value-added and 35%, or $35,000, are nonvalue-added. Total value-added costs: $800,000 + $65,000 $ 865,000 Total nonvalue-added costs: $190,000 + $35,000 225,000 Total costs$1,090,000 Nonvalue-added costs are $225,000 ? $1,090,000 = 20. 64% of total costs. Value-added costs are $865,000 ? $1,090,000 = 79. 36% of total costs. |3. |Effect on Costs Classified as | | |Value-Added |Nonvalue-Added |Gray | |Program | | |Area | |(a) Quality improvement programs to | | | | |â⬠¢ reduce rework costs by 75% (0. 5 ( $75,000) | |ââ¬â$ 56,250 | | |â⬠¢ reduce expediting costs by 75% | | | | |(0. 75 ( $60,000) | |ââ¬â 45,000 | | |â⬠¢ reduce materials and labor costs by 5% | | | | |(0. 5 ( $800,000) |ââ¬â$ 40,000 |à à à à à à à à à à à à à à | | |Total effect |ââ¬â$ 40,000 |ââ¬â$101,250 | | | | | | | |(b) Working with suppliers to | | | | |â⬠¢ reduce materials procurement and inspection costs by 20% (0. 0 ( $35,000) | | | | |â⬠¢ reduce materials handling costs by 25% | | |ââ¬â$ 7,000 | |(0. 25 ( $50,000) | | | | |Total effect | | |ââ¬â 12,500 | |Transferring 65% of gray area costs (0. 5 ( | | |ââ¬â 19,500 | |$19,500 = $12,675) as value-added and 35% | | | | |(0. 5 ( $19, 500 = $6,825) as nonvalue-added | | | | |Effect on value-added and nonvalue-added costs |ââ¬â$ 12,675 |ââ¬â$ 6,825 |+ 19,500 | | |ââ¬â$ 12,675 |ââ¬â$ 6,825 |$ 0 | |(c) Maintenance programs to | | | | |â⬠¢ increase preventive maintenance costs by 50% | | | | |(0. 0 ( $15,000) | | |+$ 7,500 | |â⬠¢ decrease breakdown maintenance costs by 40% | | | | |(0. 40 ( $55,000) | |ââ¬â$ 22,000 |à à à à à à à à à | |Total effect | |ââ¬â 22,000 |+ 7,500 | |Transferring 65% of gray area costs (0. 65 ( $7,500 = $4,875) as value-added and 35%| | | | |(0. 5 ( $7,500 = $2,625) as nonvalue-added | | | | |Effect on value-added and nonvalue-added costs |+$ 4,875 |+ 2,625 |ââ¬â 7,500 | | |+$ 4,875 |ââ¬â$à à 19,375 |$ 0 | |Total effect of all programs |ââ¬â$ 47,800 |ââ¬â$127,450 | | |Value-added and nonvalue-added costs calculated in requirement 2 | | | | |Expected value-added and nonvalue-added costs as a result of implementing these |865,000 |225,000 | | |programs | | | | | |$817,200 |$ 97,550 | | If these programs had been implemented, total costs would have decreased from $1,090,000 (requirement 2) to $817,200 + $97,550 = $914,750, and the percentage of nonvalue-added costs would decrease from 20. 64% (requirement 2) to $97,550 ? 914,750 = 10. 66%. These are significant improvements in Marinoââ¬â¢s performance. 12-20(25(30 min. ) Target operating income, value-added costs, service company. 1. The classification of total costs in 2012 into value-added, nonvalue-added, or in the gray area in between follows: ValueGrayNonvalue-Total AddedAreaadded(4) = (1) (2) (3) (1)+(2)+(3) Doing calculations and preparing drawings 77% ? $390,000$300,300$300,300 Checking calculations and drawings 3% ? $390,000$11,70011,700 Correcting errors found in drawings 8% ? $390,000$31,20031,200 Making changes in response to client requests 5% ? $390,000 19,50019,500 Correcting errors to meet government building code, 7% ? $390,000 27,300 27,300 Total professional labor costs 319,800 11,700 58,500 390,000 Administrative and support costs at 44% ($171,600 ? $390,000) of professional labor costs 140,712 5,148 25,740 171,600 Travel 15,000 ââ¬â 15,000 Total$475,512$16,848$84,240$576,600 Doing calculations and responding to client requests for changes are value-added costs because customers perceive these costs as necessary for the service of preparing architectural drawings. Costs incurred on correcting errors in drawings and making changes because they were inconsistent with building codes are nonvalue-added costs. Customers do not perceive these costs as necessary and would be unwilling to pay for them. Calvert should seek to eliminate these costs by making sure that all associates are well-informed regarding building code requirements and by training associates to improve the quality of their drawings. Checking calculations and drawings is in the gray area (some, but not all, checking may be needed). There is room for disagreement on these classifications. For example, checking calculations may be regarded as value added. 2. Reduction in professional labor-hours by a. Correcting errors in drawings (8% ? 7,500)600 hours b. Correcting errors to conform to building code (7% ? 7,500) 525 hours Total 1,125 hours Cost savings in professional labor costs (1,125 hours ? $52)$ 58,500 Cost savings in variable administrative and support costs (44% ? $58,500) 25,740 Total cost savings$ 84,240 Current operating income in 2012$124,650 Add cost savings from eliminating errors 84,240 Operating income in 2012 if errors eliminated$208,890 3. Currently 85% ? 7,500 hours = 6,375 hours are billed to clients generating revenues of $701,250. The remaining 15% of professional labor-hours (15% ? 7,500 = 1,125 hours) is lost in making corrections. Calvert bills clients at the rate of $701,250 ? 6,375 = $110 per professional labor-hour. If the 1,125 professional labor-hours currently not being billed to clients were billed to clients, Calvertââ¬â¢s revenues would increase by 1,125 hours ? $110 = $123,750 from $701,250 to $825,000 ($701,250 + $123,750). Costs remain unchanged Professional labor costs$390,000 Administrative and support (44% ? $390,000) 171,600 Travel 15,000 Total costs$576,600 Calvertââ¬â¢s operating income would be Revenues$825,000 Total costs 576,600 Operating income$248,400 12-21(25ââ¬â30 min. Target prices, target costs, activity-based costing. 1. Snappyââ¬â¢s operating income in 2011 is as follows: | |Total for | | | |250,000 Tiles |Per Unit | | |(1) |(2) = (1) ? 250,000 | |Revenues ($4 ( 250,000) |$1,000,000 |$4. 00 | |Purchase cost of tiles ($3 ( 250,000) |750,000 |3. 0 | |Ordering costs ($50 ( 500) |25,000 |0. 10 | |Receiving and storage ($30 ( 4,000) |120,000 |0. 48 | |Shipping ($40 ( 1,500) |60,000 |0. 24 | |Total costs |955,000 |3. 82 | |Operating income |$ 45,000 |$0. 18 | 2. Price to retailers in 2012 is 95% of 2011 price = 0. 95 ( $4 = $3. 80; cost per tile in 2012 is 96% of 2011 cost = 0. 96 ( $3 = $2. 88. Snappyââ¬â¢s operating income in 2012 is as follows: | |Total for | | | |250,000 Tiles |Per Unit | | |(1) |(2) = (1) ? 250,000 | |Revenues ($3. 80 ( 250,000) |$950,000 |$3. 0 | |Purchase cost of tiles ($2. 88 ( 250,000) |720,000 |2. 88 | |Ordering costs ($50 ( 500) |25,000 |0. 10 | |Receiving and storage ($30 ( 4,000) |120,000 |0. 48 | |Shipping ($40 ( 1,500) |60,000 |0. 24 | |Total costs |925,000 |3. 0 | |Operating income |$ 25,000 |$0. 10 | 3. Snappyââ¬â¢s operating income in 2012, if it makes changes in ordering and material handling, will be as follows: | |Total for | | | |250,000 Tiles |Per Unit | | |(1) |(2) = (1) ? 50,000 | |Revenues ($3. 80 ( 250,000) |$950,000 |$3. 80 | |Purchase cost of tiles ($2. 88 ( 250,000) |720,000 |2. 88 | |Ordering costs ($25 ( 200) |5,000 |0. 02 | |Receiving and storage ($28 ( 3,125) |87,500 |0. 35 | |Sh ipping ($40 ( 1,500) |60,000 |0. 4 | |Total costs |872,500 |3. 49 | |Operating income |$ 77,500 |$0. 31 | Through better cost management, Snappy will be able to achieve its target operating income of $0. 30 per tile despite the fact that its revenue per tile has decreased by $0. 20 ($4. 00 ââ¬â $3. 80), while its purchase cost per tile has decreased by only $0. 12 ($3. 00 ââ¬â $2. 88). 12-22 (20 min. ) Target costs, effect of product-design changes on product costs. 1. and 2. Manufacturing costs of HJ6 in 2010 and 2011 are as follows: 2010 2011 Per UnitPer Unit Total (2) = Total (4) = (1)(1) ? 3,500 (3)(3) ? 4,000 Direct materials, $1,200 ? 3,500; $1,100 ? 4,000$4,200,000$1,200$4,400,000$1,100 Batch-level costs, $8,000 ? 70; $7,500 ? 80 560,000 160 600,000 150 Manuf. operations costs, $55 ? 21,000; $50 ? 22,000 1,155,000 330 1,100,000 275 Engineering change costs, $12,000 ? 14; $10,000 ? 10 168,000 48 100,000 25 Total$6,083,000$1,738$6,200,000$1,550 3. [pic]= [pic] ? 90% = $1,738 ? 0. 90 = $1,564. 20 Actual manufacturing cost per unit of HJ6 in 2011 was $1,550. Hence, Medical Instruments did achieve its target manufacturing cost per unit of $1,564. 20 4. To reduce the manufacturing cost per unit in 2011, Medical Instruments reduced the cost per unit in each of the four cost categoriesââ¬âdirect materials costs, batch-level costs, manufacturing operations costs, and engineering change costs. It also reduced machine-hours and number of engineering changes madeââ¬âthe quantities of the cost drivers. In 2010, Medical Instruments used 6 machine-hours per unit of HJ6 (21,000 machine-hours (3,500 units). In 2011, Medical Instruments used 5. 5 machine-hours per unit of HJ6 (22,000 machine-hours ( 4,000 units). Medical Instruments reduced engineering changes from 14 in 2010 to 10 in 2011. Medical Instruments achieved these gains through value engineering activities that retained only those product features that customers wanted while eliminating nonvalue-added activities and costs. 12-23(20 min. )Cost-plus target return on investment pricing. 1. Target operating income = target return on investment ( invested capital Target operating income (25% of $900,000)$225,000 Total fixed costs 375,000 Target contribution margin$600,000 Target contribution per room-night, ($600,000 ? 15,000) $40 Add variable costs per room-night 5 Price to be charged per room-night $45 Proof Total room revenues ($45 ( 15,000 room-nights)$675,000 Total costs: Variable costs ($5 ( 15,000)$ 75,000 Fixed costs 375,000 Total costs 450,000 Operating income$225,000 The full cost of a room = variable cost per room + fixed cost per room The full cost of a room = $5 + ($375,000 ? 15,000) = $5 + $25 = $30 Markup per room = Rental price per room ââ¬â Full cost of a room = $45 ââ¬â $30 = $15 Markup percentage as a fraction of full cost = $15 ? $30 = 50% 2. If price is reduced by 10%, the number of rooms Beck could rent would increase by 10%. The new price per room would be 90% of $45 $ 40. 50 The number of rooms Beck expects to rent is 110% of 15,000 16,500 The contribution margin per room would be $40. 50 ââ¬â $5$ 35. 50 Contribution margin ($35. 50 ( 16,500)$585,750 Because the contribution margin of $585,750 at the reduced price of $40. 50 is less than the contribution margin of $600,000 at a price of $45, Blodgett should not reduce the price of the rooms. Note that the fixed costs of $375,000 will be the same under the $45 and the $40. 50 price alternatives and hence, are irrelevant to the analysis. 12-24(20(25 min. )Cost-plus, target pricing, working backwards. 1. Investment$8,400,000 Return on investment18% Operating income (18% ( $8,400,000)$1,512,000 Operating income per unit of XR500 ($1,512,000 ( 1,500)$1,008 Full cost per unit of XR500 (1,008 ? 0. 09)$11,200 Selling price (($11,200 + $1,008))$12,208 Markup percentage on variable cost ($1,008 ( $8,450)11. 93% Total fixed costs = (Full cost per unit ââ¬â Variable cost per unit) ( Units sold = ($11,200 ââ¬â $8,450) ( 1,500 units = $4,125,000 2. Contribution margin per unit = $12,208 ââ¬â $8,450 = $3,758 Increase in sales = $10% ( 1,500 units = 150 units Increase in contribution margin = $3,758 ( 150 units =$563,700 Less: Advertising costs 500,000 Increase in operating income$ 63,700 Road Warrior should spend $500,000 in advertising because it increases operating income by $63,700. 3. |Revenues ($12,208 ? 1,400 units) |$17,091,200 | |Target full cost at 9% markup ($17,091,200 ? 1. 9) |$15,680,000 | |Less: Target total fixed costs ($4,125,000 ââ¬â $125,000) | 4,000,000 | |Target total variable costs |$11,680,000 | |Divided by number of units | ? 1,400 units | |Target variable cost per unit |$ 8,342. 86 | 12-25(20 min. ) Life-cycle product costing. 1. [pic] Contribution margin per unit = Selling price ââ¬â Variable cost per unit = $50 ââ¬â $25 = $25 |Total fixed costs over |= |Design fixed costs |+ |Production fixed |+ |Marketing and distribution | |life of robot | | | |costs | |fixed costs | = $650,000 + $3,560,000 + $2,225,000 = $6,435,000 BEP in units = [pic] 2a. Option A: |Revenues ($50 [pic] 500,000 units) |$25,000,000 | |Variable costs ($25 [pic] 500,000 units) |12,500,000 | |Fixed costs | 6,435,000 | |Operating income |$ 6,065,000 | 2b. Option B: Revenues | | | Year 2 ($70 [pic] 100,000 units) |$ 7,000,000 | | Years 3 4 ($40[pic]600,000 units) | 24,000,000 | | Total revenues |31,000,000 | |Variable costs ($25 [pic] 700,000 units) |17,500,000 | |Fixed costs | 6,435,000 | |Operating income |$ 7,065,000 | Over the productââ¬â¢s life-cycle, Option B results in an overall higher operating income of $1,000,000 ($7,065,000 ââ¬â $6,065,000). 12-26(30 min. )Relevant-cost approach to pricing decisions. |1. Revenues (1,000 c rates at $117 per crate) | |$117,000 | | |Variable costs: | | | | | Manufacturing |$35,000 | | | | Marketing | 17,000 | | | | Total variable costs | | 52,000 | | |Contribution margin | |65,000 | | |Fixed costs: | | | | | Manufacturing |$30,000 | | | | Marketing | 13,000 | | | | Total fixed costs | | 43,000 | | |Operating income | |$ 22,000 | Normal markup percentage: $65,000 ? $52,000 = 125% of total variable costs. 2. Only the manufacturing-cost category is relevant to considering this special order; no additional marketing costs will be incurred. Variable manufacturing cost per crate = $35,000 ? 1,000 crates = $35 per crate. The relevant manufacturing costs for the 200-crate special order are: Variable manufacturing cost per unit $35 ( 200 crates$ 7,000 Special packaging 3,000 Relevant manufacturing costs$10,000 Any price above $50 per crate ($10,000 ? 200) will make a positive contribution to operating income. Therefore, based on financial considerations, Stardom should accept the 200-crate special order at $55 per crate that will generate revenues of $11,000 ($55 ( 200) and relevant (incremental) costs of $10,000. The reasoning based on a comparison of $55 per crate price with the $65 per crate absorption cost ignores monthly cost-volume-profit relationships. The $65 per crate absorption cost includes a $30 per crate cost component that is irrelevant to the special order. The relevant range for the fixed manufacturing costs is from 500 to 2,000 crates per month; the special order will increase production from 1,000 to 1,200 crates per month. Furthermore, the special order requires no incremental marketing costs. 3. If the new customer is likely to remain in business, Burst should consider whether a strictly short-run focus is appropriate. For example, what is the likelihood of demand from other customers increasing over time? If Burst accepts the 200-crate special offer for more than one month, it may preclude accepting other customers at prices exceeding $55 per crate. Moreover, the existing customers may learn about Burstââ¬â¢s willingness to set a price based on variable cost plus a small contribution margin. The longer the time frame over which Burst keeps selling 200 crates of canned peaches at $55 a crate, the more likely it is that existing customers will approach Burst for their own special price reductions. If the new customer wants the contract to extend over a longer time period, Burst should negotiate a higher price. 12-27(25ââ¬â30 min. )Considerations other than cost in pricing decisions. 1. |Guest nights on weeknights: | | |18 weeknights ? 100 rooms ? 0% = 1,620 | | |Guest nights on weekend nights: | | |12 weekend nights ? 100 rooms ? 20% = 240 | | |Total guest nights in April = 1,620 + 240 = 1,860 | | |Breakfasts served: | | |1,620 weeknight guest nights ? 1. 0 = 1,620 | | | 240 weekend guest nights ? 2. = 600 | | |Total breakfasts served in April = 1,620 + 600 = 2,220 | | |Total costs for April: | | |Depreciation |$ 20,000 | |Administrative costs |35,000 | |Fixed housekeeping and supplies |12,000 | |Variable housekeeping and supplies (1,860 ? $25) |46,500 | |Fixed breakfast costs |5,000 | |Variable breakfast costs (2,220 ? 5) | 11,100 | |Total costs for April |$129,600 | |Cost per guest night ($129,600 ? 1,860) |$69. 68 | |Revenue for April ($68 ? 1,860) |$126,480 | |Total costs for April | 129,600 | |Operating income/(loss) |$ (3,120) | 2. |New weeknight guest nights | | |18 weeknights ? 100 rooms ? 5% = 1,530 | | |New weekend guest nights | | |12 weeknights ? 100 rooms ? 50% = 600 | | |Total guest nights in April = 1,530 + 600 = 2,130 | | |Breakfasts served: | | |1,530 weeknight guest nights ? 1. 0 = 1,530 | | | 600 weekend guest nights ? 2. = 1,500 | | |Total breakfasts served in April = 1,530 + 1,500 = 3,030 | | |Total costs for April: | | |Depreciation |$20,000 | |Administrative costs |35,000 | |Fixed housekeeping and supplies |12,000 | |Variable housekeeping and supplies (2,130 ? $25) |53 ,250 | |Fixed breakfast costs |5,000 | |Variable breakfast costs (3,030 ? $5) | 15,150 | |Total costs |$140,400 | |Revenue [(1,530 ? $80) + (600 ? 50)] |$152,400 | |Total costs for April | 140,400 | |Operating income |$ 12,000 | Yes, this pricing arrangement would increase operating income by $15,120 from an operating loss of $3,120 to an operating income of $12,000 ($12,000 + $3,120 = $15,120). 3. The weeknight guests are business travelers who have to stay at the hotel on weeknights to conduct business for their organizations. They are probably not paying personally for their hotel stays, and they are more interested in the hotelââ¬â¢s location in the business park than the price of the stay, as long as it is reasonable. The demand of business travelers is inelastic. In contrast, the weekend guests are families who are staying at the hotel for pleasure and are paying for the hotel from their personal incomes. They are willing to consider other hotel options or even not travel at all if the price is high and unaffordable. The demand of pleasure travelers is elastic. Because of the differences in preferences of the weeknight and weekend guests, Executive Suites can price discriminate between these guests by charging $30 more on weeknights than on weekends and still have weeknight travelers stay at the hotel. 4. Executive Suites would need to charge a minimum of $35 per night for the last-minute rooms, an amount equal to the variable cost per room. Variable cost per room night = $25 per room night + $5 ? breakfasts = $35. Any price above $35 would increase Executive Suites operating income. 12-28 (25 min. ) Cost-plus, target pricing, working backward. 1. In the following table, work backwards from operating income to calculate the selling price |Sel ling price |$ 10. 14 (plug) | |Less: Variable cost per unit | 3. 75 | |Unit contribution margin |$ 6. 39 | |Number of units produced and sold | ? 00,000 units | |Contribution margin |$3,195,000 | |Less: Fixed costs | 3,000,000 | |Operating income |$ 195,000 | a)Total sales revenue = $10. 14 [pic] 500,000 units = $5,070,000 b)Selling price = $10. 14 (from above) Alternatively, |Operating income |$ 195,000 | |Add fixed costs | 3,000,000 | |Contribution margin |3,195,000 | |Add variable costs ($3. 75 ? 500,000 units) | 1,875,000 | |Sales revenue |$5,070,000 | [pic] )Rate of return on investment = [pic] d)Markup % on full cost Total cost = ($3. 75 [pic] 500,000 units) + $3,000,000 = $4,875,000 Unit cost = [pic] Markup % = [pic] Or [pic] |2. |New fixed costs |=$3,000,000 ââ¬â $200,000 = $2,800,000 | | |New variable costs |= $3. 75 ââ¬â $0. 60 = $3. 15 | | |New total costs |= ($3. 15 ? 500,000 units) + $2,800,000 = $4,375,000 | | |New total sales (5% markup) |= $4,375,000 [pi c] 1. 4 = $4,550,000 | | |New selling price |= $4,550,000 ? 500,000 units = $9. 10 | | |Alternatively, | | | |New unit cost |= $4,375,000 ? 500,000 units = $8. 75 | | |New selling price |= $8. 75 [pic] 1. 04 = $9. 10 | |3. |New units sold = 500,000 units ? 90% = $450,000 units | Budgeted Operating Income | |for the Year Ending December 31, 20xx | |Revenues ($9. 10 [pic] 450,000 units) |$4,095,000 | |Variable costs ($3. 15 [pic] 450,000 units) | 1,417,500 | |Contribution margin |2,677,500 | |Fixed costs | 2,800,000 | |Operating income (loss) |$ (122,500) | 12-29(40ââ¬â45 min. ) Target prices, target costs, value engineering, cost incurrence, locked-in cost, activity-based costing. 1. |Old CE100 | |New CE100 | | | |Cost Change | | |Direct materials costs |$182,000 |$2. 20 [pic] 7,000 = $15,400 less |$166,600 | |Direct manufacturing labor costs |28,000 |$0. 50 [pic] 7,000 = $3,500 less |24,500 | |Machining costs |31,500 |Unchanged because capacity same |31,500 | |Testing costs |3 5,000 |(20% [pic] 2. 5 [pic] 7,000) ? 2 = $7,000 |28,000 | |Rework costs |14,000 |(See Note 1) |5,600 | |Ordering costs |3,360 |(See Note 2) |2,100 | |Engineering costs |21,140 |Unchanged because capacity same |21,140 | |Total manufacturing costs |$315,000 | |$279,440 | Note 1: 10% of old CE100s are reworked. That is, 700 (10% of 7,000) CE100s made are reworked. Rework costs = $20 per unit reworked ( 700 = $14,000. If rework falls to 4% of New CE100s manufactured, 280 (4% of 7,000) New CE100s manufactured will require rework. Rework costs = $20 per unit ( 280 = $5,600. Note 2 : Ordering costs for New CE100 = 2 orders/month ( 50 components ( $21/order = $2,100 Unit manufacturing costs of New CE100 = $279,440 ? 7,000 = $39. 92 2. Total manufacturing cost reductions based on new design= $315,000 ââ¬â $279,440 = $35,560 Reduction in unit manufacturing costs based on new design= $35,560 ? 7,000 = $5. 08 per unit. The reduction in unit manufacturing costs based on the new design can also be calculated as Unit cost of old design, $45 ($315,000 ? 7,000 units) ââ¬â Unit cost of new design, $39. 92 = $5. 08 Therefore, the target cost reduction of $6 per unit is not achieved by the redesign. 3. Changes in design have a considerably larger impact on costs per unit relative to improvements in manufacturing efficiency ($5. 08 versus $1. 50). One explanation is that many costs are locked in once the design of the radio-cassette is completed. Improvements in manufacturing efficiency cannot reduce many of these costs. Design choices can influence many direct and overhead cost categories, for example, by reducing direct materials requirements, by reducing defects requiring rework, and by designing in fewer components that translate into fewer orders placed and lower ordering costs. 12-30(25 min. )Cost-plus, target return on investment pricing. 1. Target operating income = Return on capital in dollars = $13,000,000[pic]10% = $1,300,000 2. |Revenues* |$6,000,000 | |Variable costs [($3. 50 + $1. 0)[pic]500,000 cases | 2,500,000 | |Contribution margin |3,500,000 | |Fixed costs ($1,000,000 + $700,000 + $500,000) | 2,200,000 | |Operating income (from requirement 1) |$1,300,000 | * solve backwards for revenues Selling price = [pic]$12 per case. Markup % on full cost Full cost = $2,500,000 + $2,200,000 = $4,700,000 Unit cost = $4,70 0,000 ? 500,000 cases = $9. 40 per case Markup % on full cost = [pic]27. 66% 3. Budgeted Operating Income | |For the year ending December 31, 20xx | |Revenues ($14 [pic] 475,000 cases*) |$6,650,000 | |Variable costs ($5 [pic] 475,000 cases) | 2,375,000 | |Contribution margin |4,275,000 | |Fixed costs | 2,200,000 | |Operating income |$2,075,000 | *New units = 500,000 cases[pic]95% = 475,000 cases Return on investment = [pic]15. 96% Yes, increasing the selling price is a good idea because operating income increases without increasing invested capital, which results in a higher return on investment. The new return on investment exceeds the 10% target return on investment. 12-31(20 min. )Cost-plus, time and materials, ethics. 1. As shown in the table below, Garrison will tell Briggs that she will have to pay $460 to get the air conditioning system repaired and $440 to get it replaced. |COST |Labor |Materials |Total Cost | |Repair option (5 hrs. [pic] $30 per hr. $100) |$150 |$100 |$250 | |Replace option (2 hrs. [pic] $30 per hr. ; $200) | 60 | 200 | 260 | |à | | |à | |PRICE (100% markup on labor cost; 60% markup on materials) |Labor |Materials |Total Price | |Repair option ($150 [pic] 2; $100 [pic] 1. 6) |$300 |$160 |$460 | |Replace option ($60 [pic] 2; $200 [pic] 1. 6) | 120 | 320 | 440 | 2. If the repair and replace options are equally effective, Briggs will choose to get the air conditioning system replaced for $440 (rather than spend $460 on repairing it). 3. RC Mechanical will earn a greater contribution toward overhead in the repair option ($210 = $460 ââ¬â $250) than in the replace option ($180 = $440 ââ¬â $260). Therefore, Garrison will recommend the repair option to Briggs which is not the one she would prefer. Recognizing this conflict, Garrison may even present only the repair option to Ashley Briggs. Of course, he runs the risk of Briggs walking away and thinking of other options (at which point, he could present the replace option as a compromise). The problem is hat Garrison has superior information about the repairs needed but his incentives may cause him to not reveal his information and instead use it to his advantage. It is only the sellerââ¬â¢s desire to build a reputation, to have a long-term relationship with the customer, and to have the c ustomer recommend the seller to other potential buyers of the service that encourages an honest discussion of the options. The ethical course of action would be to honestly present both options to Briggs and have her choose. To have their employees act ethically, organizations do not reward employees on the basis of the profits earned on various jobs. They also develop codes of conduct and core values and beliefs that specify appropriate and inappropriate behaviors. 12-32(25 min. )Cost-plus and market-based pricing. 1. California Tempsââ¬â¢ full cost per hour of supplying contract labor is Variable costs$13 Fixed costs ($168,000 ? 84,000 hours) 2 Full cost per hour$15 Price per hour at full cost plus 20% = $15 ( 1. 20 = $18 per hour. 2. Contribution margins for different prices and demand realizations are as follows: | | |Contribution Margin per | | | | |Variable Cost per Hour |Hour |Demand in Hours |Total Contribution | |Price per Hour |(2) |(3) = (1) ââ¬â (2) |(4) |(5) = (3) ? 4) | |(1) | | | | | |$16 |$13 |$3 |124,000 |$372,000 | |17 |13 |4 |104,000 |416,000 | |18 |13 |5 |84,000 |420,000 | |19 |13 |6 |74,000 |444,000 | |20 |13 |7 |61,000 |427,000 | Fixed costs will remain the same regardless of the demand realizations. Fixed costs are, therefore, irrelevant since they do not differ among the alternatives. The table above indicates that California Temps can maximize contribution margin ($444,000) and operating income by charging a price of $19 per hour. 3. The cost-plus approach to pricing in requirement 1 does not explicitly consider the effect of prices on demand. The approach in requirement 2 models the interaction between price and demand and determines the optimal level of profitability using concepts of relevant costs. The two different approaches lead to two different prices in requirements 1 and 2. As the chapter describes, pricing decisions should consider both demand or market considerations and supply or cost factors. The approach in requirement 2 is the more balanced approach. In most cases, of course, managers use the cost-plus method of requirement 1 as only a starting point. They then modify the cost-plus price on the basis of market considerationsââ¬âanticipated customer reaction to alternative price levels and the prices charged by competitors for similar products. 12-33Cost-plus and market-based pricing. 1. Single rate = [pic] $11. 91 per test-hour (TH) Hourly billing rate for HTT and ACT = $11. 91[pic]1. 45 = $17. 27 2. Labor and supervision = [pic]= $4. 64 per test-hour Setup and facility costs = [pic]= $503. 275 per setup-hour Utilities = [pic]= $36. 80 per machine-hour (MH) 3. |HTT |ACT |Total | |Labor and supervision |$295,104 |$196,736 |$ 491,840 | |($4. 64? 63, 600; 42,400 test-hours)1 | | | | |Setup and facility cost |100,655 |301,965 |402,620 | |($503. 275? 200; 600 setup-hours)2 | | | | |Utilities | 184,000 | | | |($36. 80? ,000; 5,000 machine-hours)3 | |184,000 |368,000 | |To tal cost |$579,759 |$682,701 |$1,262,460 | |Number of testing hours (TH) |? 63,600 TH |? 42,400 TH | | |Cost per testing hour |$9. 12 per TH |$ 16. 10 per TH | | |Mark-up | ? 1. 45 | ? 1. 5 | | |Billing rate per testing hour |$ 13. 22 per TH |$ 23. 35 per TH | | | | | | | 1106,000 test-hours [pic] 60% = 63,600 test-hours; 106,000 test-hours[pic]40% = 42,400 test-hours 2800 setup-hours ? 25% = 200 setup-hours; 800 setup-hours ? 75% = 600 setup-hours 310,000 machine-hours ? 50% = 5,000 machine-hours; 10,000 machine-hours ? 50% = 5,000 machine-hours The billing rates based on the activity-based cost structure make more sense. These billing rates reflect the ways the testing procedures consume the firmââ¬â¢s resources. 4. To stay competitive, Best Test needs to be more efficient in arctic testing. Roughly 44% of arctic testingââ¬â¢s total cost [pic] occurs in setups and facility costs. Perhaps the setup activity can be redesigned to achieve cost savings. Best Test should also look for savings in the labor and supervision cost per test-hour and the total number of test-hours used in arctic testing, as well as the utility cost per machine-hour and the total number of machine hours used in arctic testing. This may require redesigning the test, redesigning processes, and achieving efficiency and productivity improvements. 12-34(25ââ¬â30 min. )Life-cycle costing. 1. Total Project Life-Cycle Costs | |Variable costs: | | | Metal extraction and processing ($100 per ton ? 50,000 tons) |$5,000,000 | |Fixed costs: | | | Metal extraction and processing ($4,000 ? 24 months) |96,000 | | Rent on temporary buil dings ($2,000 ? 7 months) |54,000 | | Administration ($5,000 ? 27 months) |135,000 | | Clean-up ($30,000 ? 3 months) |90,000 | | Land restoration |475,000 | | Selling land | 150,000 | |Total life-cycle cost |$6,000,000 | 2. Projected Life Cycle Income Statement | |Revenue ($150 per ton [pic] 50,000 tons) |$7,500,000 | |Sale of land (plug after inputting other numbers) |500,000 | |Total life-cycle cost | (6,000,000) | |Life-cycle operating income ($40 per ton ? 50,000 tons) |$2,000,000 | Mark-up percentage on project life-cycle cost = [pic] [pic] = 33? % 3. |Revenue ($140 per ton [pic] 50,000 tons) |$7,000,000 | |Sale of land | 400,000 | |Total revenue |$7,400,000 | |Total life-cycle cost at mark-up of 33? % |$5,550,000 | |($7,400,000 ? 1. 33333) | | |New Life would need to reduce total life-cycle costs by |$ 450,000 | |($6,000,000 ââ¬â $5,550,000) | | |Check | | |Revenue |$7,000,000 | |Sale of land |400,000 | |Total life-cycle cost |(5,550,000) | |Life-cycle operating income |$1,850,000 | |Mark-up percentage = [pic]= 33? | | 12-35à (30 min. ) Airline pricing, considerations other than cost in pricing. 1. If the fare is $500, a. Air Eagle would expect to have 200 business and 100 pleasure travelers. b. Variable costs per passenger would be $65. c. Contribution margin per passenger = $500 ââ¬â $65 = $435. If the fare is $2,100, a. Air Eagle would expect to have 180 business and 20 pleasure travelers. b. Variable costs per passenger would be $175. c. Contribution margin per passenger = $2,100 ââ¬â $175 = $1,925. Contribution margin from business travelers at prices of $500 and $2,100, respectively, follow: At a price of $500: $435 ? 200 passengers = $ 87,000 At a price of $2,100: $1,925 ? 180 passengers= $346,500 Air Eagle would maximize contribution margin and operating income by charging business travelers a fare of $2,100. Contribution margin from pleasure travelers at prices of $500 and $2,100, respectively, follow: At a price of $500: $435 ? 100 passengers= $43,500 At a price of $2,100: $1,925 ? 20 passengers= $38,500 Air Eagle would maximize contribution margin and operating income by charging pleasure travelers a fare of $500. Air Eagle would maximize contribution margin and operating income by a price differentiation strategy, where business travelers are charged $2,100 and pleasure travelers $500. In deciding between the alternative prices, all other costs such as fuel costs, allocated annual lease costs, allocated ground services costs, and allocated flight crew salaries are irrelevant. Why? Because these costs will not change whatever price Air Eagle chooses t How to cite Variable Cost and Contribution Margin, Essay examples claudefox19http://www.blogger.com/profile/10160636709777579921noreply@blogger.com0tag:blogger.com,1999:blog-99247493027140956.post-22888844811132694052019-12-07T07:03:00.001-08:002019-12-07T07:03:03.864-08:00Zero Hour Contracts between Employer and Employee Unethical Solution Question: Are zero hour contracts unethical? Answer: Zero Hours Contract is an agreement between both employer and employee. In this agreement, an employer does not give a benchmark of some hours to the employee neither the employee promises the employer that he will be working for some fixed amount of time. Though the employee signs a contract for his availability at work when required, but he is not entitled for some specific amount of time. This type of contract is mostly seen in the sectors of hoteling, catering, teaching etc. These types of contracts are very important for people who entitle themselves for part time jobs or the people who want to prove their expertise in different fields in order to explore different scopes and learn about various sectors (Ashworth-Hayes, 2015). Moreover, these contracts will give the employees entitled into it almost all the rights that a normal employee gets and also a no time boundary enhances the creativity of an individual. The zero hour contract also refers to the contract in which the emplo yees are considered a part of the organization, but the employer is not forced to give the minimum amount of work to the employer. In this contract, the employer has the authority to force on works on the employee and also can force him to work on shifts if required. If the positive side of zero hour contracts is considered, then this contract can work wonders for the common public. Because this contract gives flexibility for the individual to decide which way he wants to spend time. Exemplifying this point, if a person is working in a university and he does not like the work, then he can move to other sectors in order to explore his interests. But if he likes the work, he can take on more classes and continue the work. Not only employees, but also employees can squeeze advantages from this like in a hotel business, the employer can use the employees with zero contracts in the rush days and thus can make the unpredictability as one of the biggest advantages of the business which is usually considered a disadvantage. Another advantage for the employers is that they can retain employees who have other dreams to the present job. Moreover, if the employers want to retain some employers who cannot commit long hours by making them come under zero contr acts (Silvera, 2014). In another way, the employer who has hired the employees under zero contract, if gets satisfied with their work, then can turn them into permanent member. And also if the employees who are in the zero contract, like the jobs they are doing, they can put in their best in the job and thus can get promoted and later turn into a permanent member of the company. And if observed in the opposite way, if the employer does not like the staffs hired, then the employees can be asked to quit, and in this way, disguised unemployment will be removed from the society (Capify , 2015). Moreover, this zero contract is also a better way to get cheap labor force for the organization that sees fluctuation in labor force demand. But as a coin has two sides. Similarly, this contract has many advantages in favor of it, but it holds many disadvantages in favor of it too that makes it considered as unethical. Apart from the job insecurity of the employees, the employees also face the issue of financial instability because at one point of time they are loaded with a lot of work and they get a large amount of money and when they are out of the work, they are heavy financial crisis. This financial crisis strikes very harshly on the families that have responsibilities to carry out, and moreover, if they have kids in their family, then their future gets disturbed in a large manner. And this would be accepted if in the family one has steady income, because in this type of temporary job, a family cannot depend on the income as it is not permanent. But apart from these issues, exploitation is also mostly observed because of this (Inman, 2015). This can be exemplified by, when a poor person goes out for jobs and gets him self hung up in the sector where he is taken for the organization on a temporary basis, in order to make himself an asset, he tries to give his best in spite of less money, but in the later part of time after the employer comes to know about the weakness of the person, he tries to exploit the person for his own advantages and thus tries to get maximum one could get from the individual with minimum salary. And these types of exploitation force a large number of people below the poverty line. Another issue in this contract is the exclusivity clause. As per this exclusivity clause, the persons who are working under one company as per the zero hour contract are not allowed to work for any other company. This creates a problem for the employees who are in one company with meager salary ad cannot move to another company with a large amount of salary being offered (YATES, 2015). Though, this is not officially and judiciary approved by the governments, but the employers use this as a tool both in a positive way i.e. in order to safeguard its secrets and also in a negative way i.e. in order to harass the employees who are under the employer. This leads to employee harassment and showcase negativism of the zero contract which has been started with a positive note. In the world, as per the documented contracts, there are around one or two million employees, approximately who is working, staying under zero hour contracts or any other contracts who have same attributes or parameters like the zero hour contract. And most of the labor force was comprised of two categories of people. One category involved the poor people who want jobs in order to fulfill the basic amenities of life and make their life better in terms of livelihood. And, this workforce constitutes of around eighty five percent of the total work force present in this world and the other fifteen percent of the workforce in the second category. And this workforce consists of the young people who are working in order to get money as taking that as a part time job while studying in other universities (ACAS Team, 2015). The people who are in search of their dreams or who are pursuing their dreams and need a backup also come in this category. The poor people who become a part of this are hi ghly exploited because of their need of a job. They are made to work for a large number of hours with less amount of pay which is highly unethical. Moreover, some youngsters who opt for this type of job are exploited in many other ways in exchange of a great future. Sexual assault, mental exploitation etc. are the various ways of torture that takes place in disguise. Though zero hour contracts hold chances of being used in a way that can help the society or in a way that can prove itself as a boon, but it holds various chances of being used in an unethical manner. Not only mental harassment, but also physical harassment is also possible through this contract. Moreover, it also possesses the capability to force the families to move below the poverty line and also can put the future of children or young generation at stake if it is used in a negative way. Thus, as per the arguments that has been put forth above, zero hour contracts, though are not unethical but it can be used in a very unethical manner if intended. Bibliography ACAS Team, 2015. Zero hours contracts. [Online] Available at: https://www.acas.org.uk/index.aspx?articleid=4468 Ashworth-Hayes, S., 2015. The facts about zero hour contracts. Zero hour contracts, 24 April. Capify , 2015. The Advantages and Disadvantages of Zero Hour Contracts. Zero Hour Contracts, 03 June. Inman, P., 2015. Number of workers on zero-hours contracts up by 19%. zero-hours contracts, 02 September. Silvera, I., 2014. Zero-Hours Contracts: The Pros and Cons of the Controversial Work Agreements. Zero-Hours Contracts, 30 April. UK Government, 2015. Contract types and employer responsibilities. [Online] Available at: https://www.gov.uk/contract-types-and-employer-responsibilities/zero-hour-contracts YATES, A., 2015. If zero-hours contracts are so bad, why are workers so happy?. zero-hours contracts, 06 December. claudefox19http://www.blogger.com/profile/10160636709777579921noreply@blogger.com0tag:blogger.com,1999:blog-99247493027140956.post-64657189668154972782019-11-29T18:44:00.001-08:002019-11-29T18:44:03.919-08:00Exclusionary Rule Evaluation Essay ExampleExclusionary Rule Evaluation Essay Exclusionary Rule Evaluation According to Dictionary. com (2013), the definition of the exclusionary rule is a rule that forbids the introduction of illegally obtained evidence in a criminal trial. This evaluation will cover information regarding the rationale and purpose, the costs, benefits and alternative remedies of the exclusionary rule. Rationale and Purpose of Exclusionary Rule The exclusionary rule, a court-made rule is designed to exclude evidence obtained in violation of a criminal defendantââ¬â¢s 4th amendment rights (Farlex, Inc. , 2013). Before this rule was formed, any evidence brought to court for trial was admissible whether it was illegally confiscated or not; it was not an issue as to how evidence was obtained (Farlex, Inc. , 2013). The purpose of the exclusionary rule is to deter future unlawful police conduct and thereby effectuate the guarantee of the 4th amendment against unreasonable searches and seizuresâ⬠(Phillips, 2008). Exception to the Exclusionary Rule According the CJi interactive activity video (2012), the most classic exception to the exclusionary rule is the ââ¬Å"good faith exceptionâ⬠. This means that ââ¬Å"if a police officer believes he or she has complied in good faith with a personââ¬â¢s constitutional rights, the evidence can be admissible in a trialâ⬠(University of Phoenix, 2012). If the police later discover that the judge issued a search warrant that had a clerical error or some other type of error, the evidence taken from the search and seizure still remains admissible because the officer acted in good faith when the search was conducted. The woman in the video also explains that a warrant is not invalid simply based on human error (University of Phoenix, 2012). We will write a custom essay sample on Exclusionary Rule Evaluation specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Exclusionary Rule Evaluation specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Exclusionary Rule Evaluation specifically for you FOR ONLY $16.38 $13.9/page Hire Writer In the case of United States vs. Leon (1984), the good faith belief played a role in this matter. Once a judge discovered that the affidavit for the search warrant was insufficient, the Supreme Court Justices concluded ââ¬Å"that evidence seized on the basis of a mistakenly issued search warrant could be introduced at trialâ⬠(Oyez Project, 2013). Costs and Benefits of the Exclusionary Rule The cost of the exclusionary rule is that when police officers violate a citizenââ¬â¢s 4th Amendment rights they subvert the criminal justice system and allow a potentially guilty suspect to walk away Scott free. Although they violated their rights it does not change the fact that the officers found incriminating evidence. Because of the exclusionary rule and a technicality, the suspect will not have to answer to the charges brought against them. This is a negative cost of the exclusionary rule because the negative side has great consequences by having to willfully allow criminal activity to have no punishment. On the other hand, the benefits of the exclusionary rule pertain more to innocent citizens. Having privacy in ones home is the highest level of privacy one can hold and if officers are allowed to use trickery and not required to follow the processes such as obtaining a search warrant; all citizens guilty and innocent alike will have no privacy rights and will be subject to fishing expeditions on the part of law enforcement. So in balancing the cost and benefits, if some guilty suspects are allowed to go free to prevent the invasion of privacy of innocent citizens which likely outnumber the guilty ones, it is a benefit to have the exclusionary rule in place (Zalman, 2011). Alternative Remedies and My Position In applying the case of Mapp v. Ohio (1961), although the officers clearly violated her rights and entered her home without a required search warrant, they prevented current and future criminal activity. However, the violation must be weighed against the possible privacy rights lost by all citizens in order to prevent criminal activity. Because the exclusionary rule acts as a deterrent to police officers, although the constitution is attempting to prevent unlawful police activity guilty suspects benefit from this rule. Thus, an alternative to the exclusionary rule could be simply disciplinary action to the violating police officer. That way the evidence is still admitted but the officer could stand to lose his/her job. Hopefully this will still protect the rights of the innocent and the very important privacy rights because law enforcement will not want to lose their job because they have taken on the attitude that the ends meet the means, meaning that even if they violate a law, they have prevented criminal activity. Conclusion The exclusionary rule was created to protect the rights of citizens. Grounded in the 4th amendments, the exclusionary rules is written so that law enforcement officers/government officials are not allowed to illegally conduct search and seizures without a court- issued search warrant. By applying the exclusionary rules the court system is also protected from any accusations of misconduct; if evidence is brought before the court without a search warrant, good faith must be shown before any evidence is admissible in court. ? References Phillips, R. (2008). Law Enforcement Legal Update. Retrieved from http://www. legalupdateonline. com The Free Dictionary by Farlex. (2013). Exclusionary Rule Definition. Retrieved from http://www. legal. -dictionary. thefree dictionary. com United States vs. Leon. (2013). The Oyez Project at IIT. Retrieved from http://www. oyez. org/cases/1980-1989/2013/1983/82/771 University of Phoenix. (2012). Criminal Justice Video Library. Retrieved from http://www. ecampus. phoenix. edu Zalman, M. (2011). Criminal procedure: Constitution and society (6th ed. ). Upper Saddle River, NJ: Pearson/Prentice Hall. claudefox19http://www.blogger.com/profile/10160636709777579921noreply@blogger.com0tag:blogger.com,1999:blog-99247493027140956.post-25572453212141796362019-11-25T19:35:00.001-08:002019-11-25T19:35:03.827-08:00Blacktown essaysBlacktown essays The population of Blacktown was reported as 232, 219 people as of the last census retrieved in 1996. Of these people, reportedly 114,043 were males and 117,176 were males (BBC, 2000). The population density is 941 persons per square kilometer, with the area of Blacktown being 246.9 square kilometers (BBC, 2000). The city has been described as "young and thriving, representing more than 30 different cultures" (BBC, 2000). Currently a majority of the population is under the age of 45, with 70% of the population falling into this demographic. Based on the current population, the city is expected to grow to as many as 294,000 people by The following additional information was retrieved from statistics presented by the Blacktown City Council, Blacktown Community Website and There are currently 39 suburbs within Blacktown with the following designated as newer more affluent suburbs: Acacia Gardens, Glenwood and Woodcroft. Some of the older more established suburbs include Kings Langley, King Park and Minchinbury. Certain suburbs of the town have a larger "aged population" and higher proportion of people living in lone person households, including the suburb of Blacktown, Lalor Park, Of those communities exhibiting a socio-demographic disadvantage, meaning that a majority of residents are living in less affluent conditions and have blue collar jobs, with a majority classified as low income, include the following: Bidwill, Blackett, Emerton, Lethbridge Park, Shalvey, Each of these suburbs is compared with the Sydney statistical division for purposes of analyzing the Blackton LGA. An overall summation of the LGA is as follows: the newer suburbs as described above are more likely to be "affluent" and to have younger families living in them; a large majority of people living in communities that are non-natives have tended to "gravitate toward certain suburbs" and many of the suburbs are... claudefox19http://www.blogger.com/profile/10160636709777579921noreply@blogger.com0tag:blogger.com,1999:blog-99247493027140956.post-56457308616917011172019-11-22T02:59:00.001-08:002019-11-22T02:59:02.987-08:00Empowerment of the theatre Dissertation Example | Topics and Well Written Essays - 3750 wordsEmpowerment of the theatre - Dissertation Example They are not only fulfilling, but play a leading role in enhancing the cultural wellbeing of a given population. When explored optimally, it is rewarding and satisfying both at an individual and community level. As the global environment becomes technologically advanced, this field of specification is increasingly exploring technological advancements to its advantage. Currently, technology is at the centre stage of the field of theatre. Just like other fields of social, cultural and economic importance, the field of theatre arts require empowerment and support in order to thrive. Empowerment in this regard involves financial, infrastructural and moral support. Undoubtedly, there are unique talents within the population that can be explored for economic gain. However, to attain optimal outputs from this, it is imperative for the affected persons to be encouraged and empowered accordingly. At this point, it is worth appreciating that in order for talent to be recognized as such, it nee ds to be nurtured and developed to maturity. This cannot be realized without the help from different relative institutions and individual personalities with an interest in this field. Thus although theatre arts largely lead to personal fulfilment, affected individuals and theatre institutions need to be supported in different ways in order for both themselves and the community to benefit from their talents. The theatre needs to be empowered because it equally empowers populations in different ways. Through this, local communities are able to present their views to relevant stakeholders. It is used as a ââ¬Ësocietal mirrorââ¬â¢ and in most cases, considered to be reflective of the needs of the local populations. Through this, locals are able to articulate their views accordingly. The fact that they can make an impact on societal decision making cannot be disputed. Thus since theatre is an important community empowerment tool, it needs to be empowered too. Background to the Stud y Theatre is an artistic field that has gained great importance in the social scene in the recent past. It assumes different forms including drama, video productions and music amongst others. In his study, Rohd (1998, p. 63) indicates that theatre is a field of specification that has its roots in the cultural conceptions of global populations. Thus in most instances, relative presentations are reflective of the culture of the respective populations. Increasingly, this field has been explored for economic gains. It lies in the entertainment docket and relative pieces of art are always customized to meet the needs, interests and requirements of the clients. In response to the growing needs of the population, the academic sphere has also contributed to the improvement of this field. In this respect, theatre arts are taught in learning institutions from a very elemental level. This is in a bit to enhance the ability of the students and sharpen their talents. In the long run, they produc e products of highest quality and which are very competitive in the market environment. To a great extent, this enables them to not only survive but to also thrive in the entertainment industry. At this point in time, exemplary performance in any field of specification requires an individual to be endowed with essential skills and knowledge. In addition to this, Thompson (2003, p. 52) argues that individuals need to have claudefox19http://www.blogger.com/profile/10160636709777579921noreply@blogger.com0tag:blogger.com,1999:blog-99247493027140956.post-75174192362040917142019-11-20T19:41:00.001-08:002019-11-20T19:41:05.925-08:00The distinction between income and capital is notoriously difficult.' EssayThe distinction between income and capital is notoriously difficult.' Discuss. Is it possible to remove the need for distingu - Essay Example 1The significant difference in the taxation of the two is that income is a direct tax derived from the dividends, business interests, and pensions while capital gains tax is only levied on the profits made from the assets. The capital gains tax is applied when one gains profit in comparison to the income tax that is applied on every income obtained. Income tax is applied in a progressive approach where the rich pay more and the poor get a moderate tax on the income they obtain. In this type of approach the more one gets in income the more they pay in taxes. Since it is a key government revenue producer, income tax is one of the reliable taxes the governments use to gain money to run the governments. It becomes difficult to gain the definition of the two since they are closely tied. Consider an individual earning a salary of ?30000 pounds and decides to save after taxation making the savings capital for a rainy day. Since the capital will gain profits, the profits become taxable via t he gain they accrued. On the other hand, the individual may choose to save through investment of the income after tax. Consequently, the gain in the investment is income and this becomes taxable. Therefore, one can be double- taxed if they are not keen on the type of investment they make. This proves that the line defining the two is very thin to make a perfect distinction of the two paradigms. In another case of the law shipping and the Odeon theatres, the case proves to be a hard distinction of the revenue and capital tax description. The Law Shipping case was apprehensive through a corporation, which acquired a ship in unfortunate state of repair for ?97,000. The firm then uses the ship in its existing circumstances of renovates for an expedition, and then makes the repairs valued at ?51,558. The corporation then claims costs of the maintenance as an income expense. The claim is dismissed in court and the decision upheld. The Court signified that maintenance would frequently be r eturns outgoing, even if the care for the vessel was delayed for an extensive time. Preservation may be effected at a time where the firm feels it viable and feasible for the business but, in either case, they strictly comprise a persistently frequent occurrence of that nonstop service of the vessel that makes maintenance essential. They are for this reason an acceptable deduction in working out income, and, as is disclosed in the litigation. In relation to the Odeon Cinema, the theatre was obtained with similar maintenance deficits but that did not stop the acquiring of the facility but the difference in the two cases the theatre could be used without repairs for a while unlike the expedition of the law shipping conducts. However, the maintenance costs did not alter the cost accrued from buying the vessel. Therefore, the evidence points out the repairs as an income account. Corporation taxes are both taxed together but in fact, underlying that, they are each calculated separately u nder rulesà of income and capital makes them different from the common taxation bracket. This is due to the aspect presented by the corporation where it cannot be taxed as mere legal fiction. The corporation is taxed under different rule due to its nature of accruing benefits. More importantly is the harmonization of the corporate tax for the avoidance of the double taxation a shareholder receives since they are taxed through the company and the dividends are subjected to claudefox19http://www.blogger.com/profile/10160636709777579921noreply@blogger.com0tag:blogger.com,1999:blog-99247493027140956.post-18087702053065720122019-11-18T21:43:00.001-08:002019-11-18T21:43:03.156-08:00Explain how firms try to extract consumer surplus using two-part EssayExplain how firms try to extract consumer surplus using two-part tariffs - Essay Example Consumer Surplus and two part tariffs Monopolist firms are always associated to price discrimination and two-part pricing. Monopoly market structure is a form of market structure in which there is only one consumer and several producers. The monopolists are able to effect two part tariffs because they have the market power and because the consumers have inelastic demand curve. Market power, on the other hand, refers to the firmââ¬â¢s ability to raise the price of a commodity in the market over the marginal cost of producing the good in order to increase profit. The monopolists who act as price makers in the market without losing their customers or decreasing their sales majorly enjoys market power. The goods produced in these markets are very essential to people and that is why they still purchase the goods when their prices increase (Perloff, 2012). Market power is majorly brought about by barriers to entry to the new firms by monopolists. Elasticity is an important factor when o ne wants to determine market power and this depends on the shape of the demand curve where the price is raised above the marginal cost curve by the firm. It is given by the equation below: Price/Marginal cost= price elasticity of demand/ (1 + price elasticity of demand) Elasticity is affected greatly by availability of substitutes in that the more substitutes a good has, the more elastic the commodity is likely to be. Lastly, time affects elasticity as it takes time for consumers to react to the changes in price of goods. It has been observed that the demand for goods may be inelastic in the short run but elastic in the end due to price increase (Goolsbee & Syverson, 2013). Two critical conditions should be satisfied for the two-part tariff to hold. The first condition is that the supplier must have market power and the other is that the producer should be able to control access to the market. According to Pindyck & Rubinfeld (2009) in case where there is only one type of consumers who have the same demand curve then firms captures the concept of consumer prices through setting the price that is equal to marginal cost. Moreover, the fixed fee is set at point where it is equal to the consumer surplus of individual consumer price. Ordinarily, the consumer would charge price Pm and produce quantity Qm which accords the firm a profit shown by region B. However, due to two part pricing the firm will charge price Pc and a fixed charge of ABC making the firm to increase its profit to ABC. By charging price Pc the firm will extract all the surplus and realize increase in profits by AC. Figure 1: the figure shows how consumer surplus is obtained when demand is homogeneous; the diagram applies for each consumer In case there are two types of consumers and all the consumers within the same group possess the same demand curve then the only way to capture consumer surplus is through maximizing the profit function with respect to the price. The firms can attain the consumer surplus in two ways with two kinds of consumers. The first way to attain consumer surplus is through selling to high yield customers (Goolsbee & Syverson, 2013). High yield customers are charged a price, which is equal to marginal cost, and the fee is set equal to the price of the high yield custom claudefox19http://www.blogger.com/profile/10160636709777579921noreply@blogger.com0tag:blogger.com,1999:blog-99247493027140956.post-47636059522342926312019-11-16T10:15:00.001-08:002019-11-16T10:15:05.412-08:00Works Of Andy GoldsworthyWorks Of Andy Goldsworthy It is immediately evident that Goldsworthys works, in general, strongly accentuate texture and shape. Goldsworthy describes the working process as a tactile expression, implying the involvement of a multi-sensory extension of the body, a recurring artistic intention, especially through cues signifying touch and vision. For me, looking, touching, material, place and form are all inseparable from the resulting work. It is difficult to say where one stops and another begins. This obsession with recurring forms in nature using different materials has a ritualistic edge, where the earthworks have lost the purpose and functionalism of the commercial product. This tactile gaze, used as the central way of identifying the object, is further evoked through the use of text. For example, in a photograph of a spherical ice ball positioned aside a bleak Autumn bridge, his texts connotes the image not only in terms of its visual impact but also the texture implied by its aural qualities: Stacked ice sound of cracking. The shape and texture of the river in the 1988-9 Leadgate and Lambton Earthworks symbolizes its sensual form in a way which still identifies it as relating to a river, but without the non-abstracted seamless visual art representation of a river. Goldsworthy describes this process: The snake has evolved through a need to move close to the ground, sometimes below and sometimes above, an expression of the space it occupies. Similarly, rather than use the language of signposts to designate a river (in its non-place), the use of more tactile cues reclaims the spectators newness of vision: in Auges words, the traveller (AG) is recapturing the landscape like it is the first journey of birththe primal experience of differentiation.While Auge asserts that non-places exist only through the words that evoke them, AGs words work to clarify the gaze rather than condense it to a unified vision. But what constitutes this gaze? When we refer to his earthworks, are we referring only to the symbolic object, or the whole space inside the photo frame? Like a travel writer, a heightened perception or rediscovery of the landscape is the central tenet of Goldsworthys working process: Some places I return to over and over again, going deeper- a relationship made in layers over a long time. There is a suggestion by AG that site or context affects and, to an extent, has a significant role in generating the features of his objects: When I work with a leaf, rock, stick, it is not just that material in itself, it is an opening into the processes of life within and around itThe energy and space around a material are as important as the energy and space within While the train, for Auge, is one of the greatest culprits behind the spectators fleeting vision of space, Goldsworthys immobilization and transposition of the train track and its practical function to a snaking in the Lambton earthwo rks?, is a way for AG to recapture the essence of the landscape, to shift its perceptual status from non-place to place: Staying in one place makes me more aware of change. However, part of this awareness is awareness that the land itself is fleeting and transforming according to environmental whim, and that the photograph merely represents a certain moment in a process. His emphasis on spontaneity and change according to environmental and climactic conditions, as well as his own sense of navigation, is significant because he is able to evoke the history of the object through capturing a synchronic moment in its processes. If we look at several of his works in which piles of material are neatly centred with a hollow hole, we sense their impermanence and a foreboding decay from seeing their present formal cohesion. A Cambridge earthwork with leaves is accompanied by this awareness in text, where a materialistic description of the object is transformed into a narrative of it: Torn Hole/horse chestnut leaves stitched with stalks around the rim/moving in the wind. Perhaps more than these smaller-scale earthworks, the earthworks in County Durham most forcefully use the concept of environmental process to allude to the movement of travel, not only through their obvious association with trains, but through the movement implied by the object, as ripples from a thrown stone. Freezing these processes is a way of reawakening the senses, by both seeing the object statically without moving too fast and by being aware of its continuing narrative, rather than being driven by the perpetual series of presents of those unrecognised non-places, exaggerated in Thomas Gurskys digital photos. According to Auge, the language of signposts etc. does not heighten the spectators perception of a place, but merely substitutes their relationship to it as a mere passing acknowledgement. Goldsworthys works seem to reclaim that historicity of the natural object that is lost in the immediacy of the commercial product, including the signs that describe and name features and punctuations in the land, trying to give it a sense of place. Challenging the prescriptions of discourse on our subjectivity, however, has always been a preoccupation in landscape art. Constables landscape paintings, for example, could represent a different challenge to the supermodern construction of landscape into a fleeting non-place, through his holistic, static, formalist and panoramic vision of the land. While Goldsworthy reconfigures the landscapes gaze beyond the static to an awareness of its morphology, materiality, unpredictability and precariousness, Constable and the landscape painters of the 18th century synchronized these natural irregularities, painting the clouds and sun simultaneously and consciously at different periods and freezing the movement of the Hay wain into a stance. In Goldsworthys work, therefore, landscape is no longer a site, implying static, but a process, implying diachronic, in which the object and its place are interdependent. Throughout the earthworks photographs and their accompanying text, two main interconnected subjectivities emerge, both of which seem threatened by the dislocation through the non-place: organic nature and Goldsworthy, who is simultaneously a conscious manipulator of natures autonomous processes as well as driven by the manipulations of nature itself. The larger scope of his County Durham Leadgate and Lambton Earthworks, encourages a more structural and slightly cartographic gaze. A disused railway track becomes the site for a snaking sand track photographed aerially alongside rows of monotonous houses. Their juxtaposition, their mutual encroachment on one another and the snaking imprints echo of movement, in one sense seem to re-establish the inter-dependency of urban structures and nature, and the similarities in the way we perceive them despite serving different functions. In this sense, it allows greater insight to its organic qualities by its association. In a technical sense, it could be argued that there is a tension between Goldsworthys organic creations and their technological control by the intrinsic features of the photograph. However, any hint of the artists exploitation, evoked in works such as Snowball in trees or in references to the name of the excavator driver in the Leadgate and Lambton Earthworks, is balanced out, in exchange, by their precarious existence in nature, where a rock could be precariously balanced on a boulder. This relationship between nature and its manipulations is significant because it represents a reappropriation of our relationship with those places, designated by the artists symbols rather than the symbols of industry with which individuals are supposed to interact only with texts, whose proponents are not individuals but moral entities or institutions. Goldsworthy navigates and finds his non-prescribed place, by being led by climactic and environmental factors rather than such moral entities. Auge defines non-place in detail against the anthropological concept of place, where the traveller occupies a non-communicative, solitary space with the language of ticket machines and train timetables. Accordingly, these public facilities and structures give the spectator an image of their individuality, or a distanced simulated familiarity, by discursively framing and displacing the gaze and the individual essence towards a simultaneous collective individuality, through the individualization of references. In contrast, by allowing the serendipitous influence of nature to produce a unique result on each object, each of the processes in the Earthworks produces individual objects, which, not over-prescribed by images and signs, evolve in partial autonomy. claudefox19http://www.blogger.com/profile/10160636709777579921noreply@blogger.com0tag:blogger.com,1999:blog-99247493027140956.post-57923469777243399002019-11-13T22:45:00.001-08:002019-11-13T22:45:03.410-08:00Capital Punishment Today :: Argumentative Persuasive Essays Capital Punishment Today "He who sheds the blood of man, by man shall his blood be shed, for in the image of God was man created."(Genesis 9:6) "Anyone who by violence causes a death must be put to death."(Exodus 21:12) "But should any person dare to kill another with deliberate planning, you will take that person even from my altar to be put to death."(Exodus 21:14) Capital Punishment can be described as a the punishment of death for a very bad or heinous crime like murder. Not all states have got capital punishment, otherwise known as the "Death Penalty." The states which do not have this type of punishment are Alaska, District of Columbia, Hawaii, Iowa, Maine, Massachusetts, Michigan, New York, North Dakota, Rhode Island, Vermont, West Virginia, and Wisconsin. The remaining states do have some form of capital punishment ranging from hanging, firing squad, electrocution, gas chamber, and lethal injection. If somebody killed someone they would not automatically get the death penalty, there are several circumstances that a judge, jury, and prosecutioner must look at to see how bad the crime was. In some states if you kidnap someone, and do heinous things to them, you could still be eligible for the death penalty. Each state which carries a death sentence has got their own requirements that a person must meet to decide whether they get life in prison, or the sentence of death. Below is each state which carries a death sentence and the requirements that a person must meet and be convicted of in order to receive the death sentence. In Alabama in order to receive the death penalty you must murder during a kidnapping, robbery, rape, sodomy, burglary, sexual assault, or arson. Also, someone would get the death penalty if they murdered a peace officer, correctional officer, public official, or murder under a life sentence. They're many more but they are kind of useless to my paper. In the state of Arizona, the only way you could receive the death penalty was if you committed first degree murder and had one of ten "aggravating" factors associated with the murder. In Arkansas you must kill someone with arson, kill a law enforcement officer on purpose, a teacher or school worker, kill a prison worker, a jail attendant, correctional worker, or someone who is in the military. Also if you are a hit man, otherwise known as contract murder. In California you must commit treason, which are acts to try to overthrow the government, homicide by a prisoner serving a life term, train wrecking, and lastly perjury causing claudefox19http://www.blogger.com/profile/10160636709777579921noreply@blogger.com0